I'm not sure why everyone is worked up about a bigger speaker in the back. None of the iOS devices have a speaker directly facing the user....neither the iphone, ipod or even the current ipad. There is a reason for this....it's called packaging and aesthetics. Why should the new ipad be any different. If anything it'll be louder and sound better.
As for stereo speakers, again it's all marketing hype...and I hate when people get so caught up with crap like this and don't think about things. Small stereo speakers in a small device is pointless! You will NOT hear a difference when there are two dinky little speakers inches from each other. That's the truth...the rest in marketing. As a matter of fact, I will argue that 1 quality, larger, full range speaker will sound better in a small device than two smaller/lower quality speakers. 1 good quality speaker will take up less room, will sound better, and will use less power(longer battery life) than 2 smaller speakers.
This whole speaker crap is no different than megapixels on the camera. Someone said to me the other day that their Android had 10 megapixels and they were so proud and asked me how many megapixels my iPhone 4 had. I basically told them that their 10 megapixel camera is nothing but marketing ***** and all it does is eat up their memory. My Canon Elph that is "only" 7 megapixels would make his Android phone look like a toy when it comes to taking real pictures. BTW, I've got a digital SLR that "only" matches his Android phone at 10 megapixels...let's not even go there trying to compare them...when I've got a 2 pound lens that bigger than 4 of his phones combined. What most people don't realize is that after 5 megapixels, the rest is just crap and a waste of memory. Why? Because a 2mm optical lens that is poor quality is the bottleneck. All 10 megapixels does is blow up the crap bigger.
Same with optics and same with audio.
BTW, the real name for Bose is Blose (Blows).
Kan-O-Z