On October 26, 2012, the U.S. Copyright Office described tablets as off-limits for jailbreaking as it was too similar to computers.
However, an iPad can not do nearly as many things as a computer can, and the iPad runs on the exact same software as the iPhone does, which remains legal to jailbreak.
I petition the in the next revision of the DMCA, or as soon as possible, re-permit the jailbreaking of iPads.