iPhone is a bigger market than iPad, and iPhone apps will work on iPads.<p>I'm sure that most of the #100 iPhone apps will make a special iPad-enhanced version, but that's not going to be a killer feature.<p>I guess some apps can only ever work on an iPad (due to size / CPU / RAM) constraints, but those will be a niche.<p>I'd just say that the iPad is a larger incentive to target the iPhone. Some apps will be a big deal on the tablet, but mostly they will be better targeting the iPhone first.