NVIDIA finds this hard to believe, and asks Apple to release more data on how it got these results.
Those statements are pretty bold and NVIDIA apparently wants Apple to back up those claims. ZDNet.com reports that an NVIDIA spokesperson said:
We don’t have the benchmark information. We have to understand what the application was that was used. Was it one or a variety of applications? What drivers were used? There are so many issues to get into with benchmark.
It's doubtful that Apple will ever reveal how it tested the graphical performance of the new iPad against an Tegra 3 device. However, NVIDIA says it was "certainly flattering" to be mentioned during today's press event.