Can 2 users use 1 ipad?

The iPad was designed as a single user drive. You cannot create separate accounts on the device. It is not designed to work that way.

An iPad is designed as a single user device, you can't have separate user accounts on it.

You can sync content to the iPad from more than iTunes account - just authorise both accounts on the computer's iTunes that you sync to (Store > Authorise This Computer), and you can then sync both yours and your wife's content. But if you both, for example, want to play the same game then you can only have one instance of the game on the iPad and therefore only one person's progress.

Only one account can be logged into the iPad at any one time, so if you ever want to directly download content from the other account you will need to log out of the currently logged in account by tapping on it in Settings > Store and then log in with the other account.

If you and your wife have your own iTunes accounts (which I assumed that you do from your first post), then both can be authorised on the same iTunes - you can then sync content from both, the method of syncing is the same as if there was only one iTunes account involved.

But that won't give you multiple user accounts on the iPad like you can have on a computer, there will only be one occurence of each app with one set of content in them. It is just a way to get content from two different accounts (e.g. it two people share an iPad but have previously bought their own content) onto the iPad, it won't change the iPad being a single-user device in terms of how it works.

In terms of the first paragraph yes.

For the second paragraph only one account can be logged in at a time for purchasing new content or re-downloading existing content. But you can have more than account's content downloaded and authorised on the same iTunes - so authorise both accounts via Store > Authorise This Computer and you can then either log into each account in turn (Store > Sign In / Sign Out) and re-download your content if it's not already on the computer, or just copy the content over from the computer that it's currently on and add it into iTunes (Edit > Add Folder To Library).

Unless I misunderstand what you're asking, you cannot do this with a single iPad. As has been said already, an iPad is not a multiple user device. While it is possible to have apps or other content purchased from more than one iTunes Store account, all such content will be available on the iPad to everyone using it. There is no way for each user to have his or her own set of apps on the iPad unless you're willing to completely re-sync the iPad every time you want to change users.

If, however, what you mean is that you want your wife to be able to have her own iTunes Store account within your single iTunes library so she can purchase apps without needing your iTunes Store password, then you just set her up a new account the same way you did yours; make sure you're signed out of your account, then click "Sign In" and then "New Account". She can then purchase apps on her own, but they'll all be in a single iTunes library and all the apps from both account will have to be on the iPad for either of you to use them.

Regards.

Store > Sign In lets you create an iTunes account - if you are currently logged in with an account in iTunes then you will first need to log out of it via Store > Sign Out.

But if your wife doesn't currently have an iTunes account (I assumed from your first post that she did) then you won't gain anything by creating one. The iPad is a single user device so an app can only be on the iPad once with one set of content in it - so even if you and your wife both buy the same app only one copy of it can be on the iPad, you can't both have your own copy on it with your own content. So if you don't both currently have your own iTunes accounts I'm not sure what would be achieved by doing so now.

Yes it will save your last setting on the app regardless. Accounts for games transfer from device to device as you login to them.

If each app remembers it's game state that isn't associated with an iTunes Store account, such as by using Game Center, then yes. If the app associates with Game Center, then you each would each have to remember to log in and out of Game Center.

Regards.

App data is stored in app itself and backed up as part of the iTunes backup of an iOS device. If you want app data on a new device, you need to restore that new device from the backup of the previous device.

Regards.