A rather unlikely (at least we hope so) sounding rumor has just popped up on Stuff. They claim that Apple has plans to charge iPad users for the iOS 4 update. If true, this means that users will have to pay if they want multitasking on their iPad. Or they can jailbreak it.
Expect the upgrade to run $5-10 USD if it is implemented. As always, Apple refuses to comment on speculation. We won't know the truth of this one until iOS4 launches for the iPad.
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UPDATE: AppleInsider reports that the iPad licensing agreement specifically contradicts it. The next iPad update is guaranteed to be free. All other updates may involve a charge, but has not yet been confirmed.