Sure, but we're talking about fake numbers here. The funny thing is, Steve doesn't know, since there is no flash on the iPhone/iPad. It's entirely just Steve's reality distortion field.
If you really think that Apple does not have the ability to test-adapt the iPad OS to run the current OS X Flash plugin then you must have no clue about software development.
My iPod touch is advertised as getting 6 hours of video playback, but I can't even play a game for 2 hours without having to plug it in. That iPad will not get anywhere near 10 hours on anything remotely taxing.
Yeah right. Fake numbers... need I say more?