Not all applications are the same for iPad and iPhone. Some, like ABC Player, AIM, TweetDeck, Twitterlator, WSJ, NY Times, AP News are drastically different. I agree stuff like NFS, Fieldrunners, etc. are essentially the same app with higher res graphics but you can't just push aside the developers who actually added UI elements and iPad only features to their apps. SketchBook Pro and Brushes are good examples.