GizmoSlip has put out a couple of videos drop testing the new iPad and the iPad 2. The iPad 2 failed the three foot drop (on its corner), while the new iPad survived a four foot drop on its back and one on its corner. It did still fail the four foot drop face down.
Here's the iPad 2:
Here's the new iPad:
Of course the new one is noticeably heavier, and less comfortable to hold, so there's that.
The GizmoSlip guys also did one with a Samsung Galaxy Tab 10.1, and it survived 3 feet on the corner, but they moved up to five feet, which broke it, leaving them (and us) wondering if it would've survived four feet. They point out that the plastic absorbs the impact better than the iPad's aluminum.