Even if we change it from "needing a smart cover" to "needing a magnetic cover", the same general principal holds: You won't just need an iPad 2, you'll also need a cover that takes advantage of this capability, which will cut down your audience by a good amount.
Not only that, but it's literally the cutting edge and folks with most disposable income... ie, a great market even if it the covers aren't a large % of iPad2 owners.
