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While much better than it used to be, the iPad version of the Gmail app is not as fully functional as the Nexus 7 version.
Gmail- Nexus 7
Unsurprisingly, the Nexus 7 version of the Gmail app takes full advantage of native Gmail functions. It may be the best mail program on any platform and Gmail power users will appreciate using it.
Pocket Informant- iPad
The iPad version of PI leaves Android in the dust. The display is much more attractively done, and the iPad version has many more features than the Nexus 7 version.