Don't understand how they are "missing the point" about all Apps being faster when the thread is about iPad 2 specific Apps that use the gyroscope and/or enhanced graphics.
While I see your point, I just meant that alot of users will notice that almost all apps "utilize the faster processor" as the OP put it, especially graphics processor, without the need any explicit optimization. As an app developer, I've noticed this first hand. Being that the iPad 2 still falls under the armv7 umbrella, new builds aren't even needed.
The only major two cases where specifically targeting the new iPad would be required are
A) very significant CPU-driven data processing applications where a dual-core implementation would improve throughput (almost no apps on the store do this, I'm talking your ray tracers and advanced modeling software).
B) games/graphics apps where higher resolution textures and more powerful shaders are employed to take advantage of the additional memory and GPU horsepower.