Q: What if the holder is dead

Try going to an Apple Store and see if they can help (probably best to make a Genius Bar appointment) - you will possibly need a copy of the death certificate and proof that the iPad is now yours.

If there isn't an Apple Store nearby then you could try contacting iTunes Support and see if they can help : http://www.apple.com/support/itunes/contact/ - click on Contact iTunes Store Support on the right-hand side of the page