Mac Rumors reports that it seems that select developers are already testing iOS 4.x for the iPad

Over the weekend, Epic Games released an update to its Epic Citadel demo app showing off the company's Unreal Engine 3. The demo had been featured during Apple's September 1st media event as an example of how the iPhone can handle generation of rich textures and imagery in gaming titles. The demo appeared in the App Store soon after the event, offering users the ability to play around with the demo themselves.

  Select Developers Apparently Already Testing iOS 4.x for iPad