Look, nobody has said that the new ipad is as cool as cucumber to be a good one. All tablets, including androids one, get warm with use. My ipad 2 get warm but not as warm as my new ipad. But my new ipad does not get hot, just warm, and that is ok. I also have a Samsung Galaxy Tab that gets warm when I use it. Very hot if I use it while charging. I am not going to the Samsung forums asking whether is good or not. You have to have common sense people.
You have a 70% bigger battery because we want the same ten hours of battery life we are used to. It has retina display that has twice as many pixels as the ipad 2 because we wanted the retina from the iphone 4S, but doubling means more heat. It has a quad core graphic chip because we wanted the best possible game playing, which also will produce more heat. And all that with a miniscule increase in weight and thickness, and to do that and keep the price low enough they kept the same chassis.
So the small amount of increase warmth is understandable, and most of these devices work like a charm. To you, to bring it back because it is not cold but warm is the most rediculuous thing I have heard. You either just do not want it, feel bad about your purchase, or you allow everyone else in everything you buy to make it up your mind for you.
If you are an adult, which I hope you are, you must know the difference between hot and warm. Touch your TV screen, is it hot or warm? Does it still works? Ok, there you have it. You see, you do not need anyone to tell you what to do!
PS: The truth for me is that I would not have noticed my new ipad being warmer than my ipad 2 if it wasn't for the sensational press that this first comment made by someone that was curious.