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New iSight camera
The camera on the iPhone 5s has been significantly upgraded from the earlier version. The sensor is 15 percent bigger, with the pixels bumped up from 1 micron to 1.5 microns, the aperture has been increased to F2.2, both of which has improved the camera's low-light capability by 33 percent. The flash has also been upgraded to a True Tone dual LED flash that captures truer colors.
I would expect for Apple to use this camera on the new iPad.
The gold iPhone 5s seems to have been quite a hit, so I'd expect Apple to offer the same finish as part of the iPad 5 line.
M7 motion coprocessor
While I don't think that anyone is going to be stratting an iPad to themselves and using it as a pedometer, the M7 motion coprocessor used in the iPhone 5s is supposed to improve the accuracy of the motion sensors, and so could be important for gaming. With this in mind I expect the new iPad to have this chip on the mainboard.