I beg to differ on this point. Just because an app can run on an iPad because it can run iPhone specific apps, I personally think that those should not count. I agree that any iPad or Universal app should count when you are looking at the two stores.
Here you can see that the iPad specific store is similar to the Mac store. The launch dates and the number of apps are different.
iPad App Store
- Launched April 2010 with 3,000 apps
- July 2011 reported to have 100,000 apps (16 months)
- Apple takes 30% of sales
- $100 a year to be in the store
- Does not allow : beta, demo, trial or test versions of software
- Does not allow : content that has content or services that expire
- Does not allow : software only licensed under GPL