I am not sure why Apple would want to understate how many iPads it sold on opening weekend. However, there are reports coming in that the company did just that.
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The 300,000 units sold on opening day number reportedly only counts pre-ordered WiFi devices, delivers to partner channels, and sales at Apple retail stores. The number doesn't count the pre-sales of 3G equipped models.
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The number presumably also lacks the number of units sold at those mom and pop Apple Resellers around the US. Scuttlebutt is that the real number sold on opening weekend is more in the 400,000 to 500,000 range.