If you want to use the new settings to give iPad 3 2048 pixels cubefaces youj also have to make a special zoom level settings for it.
I did some tests and it looks like this would work
<view hlookat="50" devices="all" vlookat="0" fovtype="MFOV" fov="100" maxpixelzoom="1.0" fovmin="60" fovmax="120" limitview="auto" />
<view hlookat="50" devices="iPad+Retina" vlookat="0" fovtype="MFOV" fov="100" maxpixelzoom="1.0" fovmin="36" fovmax="120" limitview="auto" />
At least it works when I just use devices="iPad"
I did not know that you could use devices="all" in combination with a special setting for other devices.
Maybe I could also do this and just change the settings that I want to change for the iPad3
<view hlookat="50" devices="all" vlookat="0" fovtype="MFOV" fov="100" maxpixelzoom="1.0" fovmin="60" fovmax="120" limitview="auto" />
<view devices="iPad+Retina" fovtype="MFOV" fovmin="36" />
Hans