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Because for most sites there is no reason to change the Viewport setting for the iPad 3. You can always do a JS redirect if you want an iPad 3-specific site.
 
this is the first thing i checked when mine came in this morning-
I have a portfolio site that ive designed to be displayed on ipads with a 1024 width. I was worried id have to redesign the whole thing but it is using the same view- images just have a little fuzziness to them
 
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