The latest iOS source code contains references to Siri on iPad and iPod Touch, reports 9to5Mac.
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The iOS 5.1 beta 3 release, only available to developers, was seen as largely unremarkable until a new section in the keyboard menu called "About Privacy and Dictation" was discovered.
Opening it displays the same legal disclaimer for Siri capabilities on the iPhone 4S.
Because it's Apple, that's the end of what we know for sure -- the company could simply be getting ready for Siri capabilities in the iPad 3, or it could be ready to make Siri available to everyone with the next release of iOS.