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Bloomberg notes that the Russian government has reclassified the iPad as a computer, in order to avoid a steep import tax. The story was originally reported [Google Translate] by the Russian newspaper Vedomosti.
The reason for the tax was because the 3G iPad was considered a GPS-enabled navigation device. With the change, the iPad is now considered a mere computer -- however, many other tablets with GPS capabilities are still subject to the tax.
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iPad with said apps offers better navigation quality then most of the small aircraft, and even a few older big ones, in existence.
The problem is that it's all of the above and more. It's a more powerful PC with a better display than a couple IBM PCs and a PowerMac that I've owned, a more accurate GPS with better maps than my old handheld GPS, a better camera than my first digital camera, a voice recorder, a guitar tuner, a calendar PDA, an ebook reader, a portable music player, a handheld gaming device, a remote desktop thin-client, a vibration measuring device, a digital clock, ... etc.
If some government levied a tax on each of the above product categories, they could probably tax an iPad or iPhone at an amount well above what the thing costs.
Nobody ever said anything about FAA-approval.