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Here we have a close-up of some flowers with the ipad on the left and the iPhone 4S shot on the right. In both cases, the tap-to-focus feature brought the foreground flowers into a shallow focus. If there's a reason the iPad photo looks a little sharper, I'd credit the fact that the large screen made it much easier to identify that the shot was in focus and framed well.
CNET's Dong Ngo poses for a portrait in the windowless subterranean dungeon known as CNET Labs. Again, we have the iPad photo on the top and the iPhone 4S photo below it. In both instances the built-in face detection and autofocus worked as advertised.
This photo of an old Cadillac demonstrates how identical the iPad's camera (top) and iPhone 4S (bottom) really are under some conditions.