A teardown analysis of the iPhone 4 and the iPad reveals that the iPhone's 3-axis digital gyroscope is likely slated for the next generation iPad as well
UBM TechInsights senior analyst Steve Bitton says there's an almost-perfect spot (4mm x 4mm; the exact size of the MEMS gyro) located right beside the iPad's accelerometer.
TechInsight's senior analyst Steve Bitton speculated that the iPad will likely get the gyroscope for a number of reasons. First, the presence of the slot (see images) leads to the obvious conclusion. Moreover, the accelerometer and gyro would likely work together, as well as with the application processor (the processor right above those other two components). Thus having all closely co-located makes sense.
Back in February a similar discovery found that iPad replacement frames had what appears to be a spot for a camera identical to that used in a MacBook.