I held off upgrading for a while so I could evaluate reasons to move from an iPad 1 to an iPad 2. I have now moved up to an iPad 2 based on the following considerations.
1. Ability to project entire iPad screen to audiences.
2. Many mobile apps now emerging for the CPA firm market.
5. Easier to carry
Overall, I am extremely pleased and surprised that the iPad 2 feels so different and runs so much better. This was touted as a small upgrade based on certain features but I feel like it is a substantial upgrade based on size, speed, and the one killer feature the projection to audiences.
Definitely recommend and upgrade to anyone and a new buy to a non iPad user.