5. Hardware support: At 5 megapixels, the rear camera on the new iPad is better than the iPad 2's notoriously lame one, but isn't as good as that on the iPhone 4S and doesn't include a flash. But it does sport image stabilization and can take HD video, useful for some functions. There is no change to the front-facing camera, so videoconferencers are still stuck with standard definition. No upgrade advantage there.
6. Better software: iOS 5.1 has no major breakthroughs--those came with last fall's introduction of iCloud and Siri. The big addition for business users is support for voice dictation, an exclusive on the new iPad (sorry, iPad 2 owners). While it's not a full-fledged information assistant like Siri, it's still useful for those times users don't want to deal with the touch screen keyboard.
7. Effortless migration: One area where iPads shame both PCs and Macs is in the upgrade and migration process; it's incredibly smooth and conceptually simple enough that many people won't even need IT: Use iTunes to back up the old iPad, either locally or to iCloud, and restore to the new one. You end up with a perfect clone of the old device, clear down to the screen lock PIN. IT organizations needing to update and sync iPads en masse will find several third-party products that can parallelize the process; these include Bretford's PowerSync Cart, Datamation Systems' sync-and-charge products, and the Ergotron Tablet Management carts.
Upgrading won't make a dramatic difference to most employees with iPad 2s. Unless the business case demands a photographic display or 4G cellular connectivity, you can safely stand pat. For those with the original iPad or an early version Android tablet, now is a good time to move to the new iPad.