iPad 3 here from 5th Ave Store in NYC.
Fresh out of the box, Two dings one on top and one to the right side.
Appears to be caused by improper handling/packaging, as the box got dents on corresponding spots. There's nothing in between the box top and the iPad, they should definitely add another layer. Should of opened the box and checked before walking out the store, but then it doesn't really bother me and the iPad works fine.