iLounge is reporting that they’ve discovered noticeable acoustic differences in the sound quality of recordings done with the Wi-Fi enabled iPad 2 and the iPad 2 3G. Specifically, they observed that sound recorded on the Wi-Fi iPad is of a higher quality than sounds recorded on the 3G iPad. The difference in audio quality can presumably be traced back to the fact that the microphone opening on the Wi-Fi only iPad is on an aluminum surface while the same opening on the 3G model is on a black plastic surface.
As a result, the report notes that sound quality on the Wi-Fi iPad is much cleaner and that the 3G iPad may be prone to muffled audio playback and echoing. Incidentally, iLounge also found that audio quality on the GSM iPad 3G was higher than what was found on the CDMA iPad 3G.