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The iPod touch 4th gen has 256Mb of memory, and a slower CPU than the iPad 1st gen at 800Mhz, and yet the iPad lacks iOS6 support. It makes no sense hardware wise. Maybe Apple is trying to get iPad 1st gen owners to upgrade to iPad 2 or higher.

The iPad also has to push a higher resolution, with the same graphics chip and ram. and the 200mhz faster processor doesn't help much with that task.
 
iOS 6 wasn't supported on the iPad because of the graphics and RAM, since the iPad had 256MB RAM and was pushing a 1024x768 resolution on 1GHz single core Apple A4 chip it couldn't handle 6.0. The iPhone 4 with 512MB RAM, 800Mhz and 960x640 resolution could handle it,and the iPod touch with 256MB RAM, 800Mhz and 960x640 (runs iOS 6.0 but crashes a LOT and suffers the low memory alert in Diagnostics) and the iPhone 3Gs with 320x480, 600Mhz and 256MB RAM, should run 6.0 fairly decently...iOS 7 should be supported on iPhone 4, 4S, 5, and iPod touch 5th gen., and iPad 2, 3, 4 and mini, because the A5 since it was "re-debuted" (In late 2012) and is dual core, should be supported till iOS 8 at least on the iPhone 4S, iPod touch 5th gen, iPad mini...the iPad 2 is very questionable, same with the 3.
 
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