Even at the lowest brightness setting on my iPad it still feels too bright when you are in the dark. I use it on the bed at night a decent amount and if the tv isn't on then it just feels too bight.
Even with brightness all the way off, when I wake up in the morning it just burns my eyes because my room is so dark.. Takes about 5-10 minutes for me to be ale to use it without squinting. BTW I have a second gen.