The reason for the heat is that when one loads up the New Ipad the apps load and LOCATION SERVICES is
turned on. So I loaded my new Ipad from a restore off my Ipad2 and then had 55 apps installed , ALL ON.
The fix: Go to Settings/location services and turn off every app except maps and find my ipad and the heat will go away.
But Wait, there is another fix you need. Double click on your home button which will open the multi tasking bar and you will find every app running in the background,(because they were just loaded. Hold down any icon and
they will jiggle with a minus sign in a red area. . hit that to delete them , one by one. All of them!
Don't worry, they are still there and 3 things will happen. Your Ipad will run cool, run fast , and the battery life will increase remarkably. I did this and now get 11 hours, a cool Ipad. Good Luck.
PS I hope someone in Apple reads this and goes public with it, because there is no hardware issue or even
software one. Its just a learning curve for a new product.