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The price isn't the issue, as over a two year period the prices are relatively similar to Three, regardless of whether you're paying full price, or one of the chosen few that Vodafone decided to give a deal to.
The issue I have is around what you get as an allowance per month, and here is where Vodafone are incredibly expensive. Vodafone are offering 2gb per month for 24 months for £27 per month. That works out at £13.50 per GB, and over the two year period you'll be able to download 48gb.
On three, you can get a monthly allowance of 15gb per month on a 24 month contract for either £25 or £29 per month depending on whether you pay £249 or £299 for the actual ipad.
Using the more expensive figure, it works out at £1.93 per GB, and over the total contract period you could potentially download 360gb.
If you used Vodafone to download 360gb over the next two years, you'd pay a grand total of £5,328.
Have you ever used three before? You get what you pay for. Rubbish service, foreign customer service, useless. If you have a problem you most likely will get past round in circles. Just a warning but that's your choice mate
I'm no Three fan, but my recent experience of Vodafone CS has often been a dodgy foreign call centre, which frankly isn't worth bothering with.