While it's generally advisable to put your iPad in a case of some kind, it's not always strictly necessary. After all, Apple designs the things to be pretty tough, what with that aluminum back and all (we'll ignore the rear panel on the iPhone 4S for the moment). So even without the case, the iPad can stand up to your basic daily wear and tear - bumps, scrapes, the occasional drop, being frozen in a blog of ice. You know, standard stuff.
Okay, so maybe freezing in a block of ice isn't your daily wear and tear. It turns out, though, that it is something that the iPad can take. How do I know that? Well, it seems that the folks at ZooGue, a company that specializes in iPhone and iPad cases, decided to freeze an iPad. Now, if you're a rational person - and I'm going to assume you are - you're no doubt wondering why anyone in their right mind would freeze an iPad. The answer in this case is that ZooGue is trying to promote a free new case. So it makes sense, right? You're promoting a new iPad case, so you show the kind of punishment your case lets the iPad take. Except they're not promoting an iPad case. They're promoting a free iPhone case offer. It seems they're giving their iPhone 4S Social Shell Case away for free, and froze an iPad to promote it.
No, don't bother trying to make sense of it. Just watch the video.
Note that they put the iPad in a plastic bag before pouring in the water. Because the iPad may be freeze-proof, but it definitely isn't waterproof. It's also worth noting that they keep it plugged in throughout the process, which may have helped keep the internal temperature of the iPad up.
At any rate, if you've ever wondered if your iPad will freeze, the answer appears to be yes, it will. Your move Blend-Tec.