One thing to remember about Apple, is they want to keep they're products exclusive and sell them to certain demographics of people. They've done their marketing and they will know what price point to go in at to get the number of sales that they want. They have good econimists working on their supply/demand models.
They will also price based on the income profile of the nation, generally people in the UK earn more than people in the US, same with UK v France. One of the reasons they make it so hard to import from the US. Amazon took a differnt policy from Apple with the Kindle in that you bought it form the US. Although then you had to add on £60+ for import duties.
Also they have to convert it to right hand drive
so I'm sure that adds to the expense.
Simple fact is they don't want Jonny from the Hood owning an iPad they want city types/geeks/brand style people owning them.
Remember they dictated to each telco operator what price they can sell the phones for. It would have been entirely possible for all the operators to sell iPhones at zero cost based on the monthly tariff/duration, but apple refuse to allow them to do that.
Apple take total control over the prices etc. The mobile operators are not even allowed to advertise the iPhone on the same page as another competitors phone and all adverts for iPhones must be approved by Apple.
It will be the sme with the iPad, if you want ot be an official reseller then you will stay at the Apple price point. Though this may not stop certain companies buy passing Apple and sourcing from different areas.
Taff