I don't have a pentalobular screwdriver set to open one up....
Seriously, though, my point is that if the SoC implements a block-structured controller, or if the software essentially emulates a block-structured controller - then it is not simply flash chips, it is effectively an SSD.
We all agree that the "SS" in "SSD" means "solid state" - no argument that the memory is solid state flash. The "D" in "SSD" is "disk" - which is absurd since there are no spinning round things in the Ipad or any flash SSD. (Some of the older SDRAM-based SSDs did have a spinning disk to save the SDRAM contents to the real disk at power off, but let's stick with flash technology.)
So, current SSDs provide a block-structured (LBA addressing) emulation to the OS - the device contains N sectors of some size, and they're addressed from sector 0 to sector N-1. Some of these SSDs have PATA or SATA interfaces, and are physically and logically nearly perfect replacements for a rotational media hard drive. Others, like the blade SSDs that have been used in netbooks for years and recently adopted for the MacBook Air, use different form factors and connectors - but still follow PATA or SATA interface protocols.
So, the essence of my argument is that the definition of an "SSD" is whether the mid and upper layers of the operating system kernel see an LBA-addressed block-structured device. My definition does not require that the SSD have a standard SATA or PATA interface connector, or that it can be removed and accessed in another computer system.
If the abstraction seen by most of the OS is the block-structured behaviour that we've associated with "disks", then one can reasonably call it a disk.
Clearly "SSDs" are not disks, but we call them disks. If the Ipad OSX/IOS sees the persistent storage as a block-structured device, then some hardware/firmware/software is turning those flash chips into a disk.
I don't need a screwdriver to prove it - all I'd need is a jail-broken Ipad and some time with a bash shell to poke around the device and file system structures. If it looks like a disk, if it acts like a disk - I'll call it an SSD.