I have had a chance to use dictation on the new iPad and I simply love it. It is incredibly responsive and accurate. I also have the iPhone 4S and I love Siri and I use it almost daily, and dictation is very good on the 4S as well. While I haven't had a chance to do a side by side comparison, the dictation on the iPad seems to be much faster and more accurate than on the iPhone 4S. Both are used on the same Wifi network. Has anyone else noticed better dictation on the new iPad?