I have a new iPad (3rd gen). At setup, I can't remember having been asked to activate "Dictation".
In Settings > General > Keyboard there's no "Dictation" switch.
I've restarted my new iPad a couple of times to no avail. Any ideas as to why it doesn't work for me?
I restored my iPad 2 backup onto my new iPad. Could that be the cause?
Well there is no 'intelligent' speech to text dictation on the iPad2, but you CAN dictate simple audio notes into it. As I said, I do just that using Evernote, where there is a microphone icon on the screen.