Apple has taken the extra heat generated by the new iPad into consideration. What was thought to be an issue with the graphics processor running hot because of the retina display and intense graphics is now being revealed as a possible issue with Apple's new backlighting system:
The extra LED is reportedly adding to overheating and that using one LED will help solve overheating issues since more backlights along with more power to heat those backlights is causing overheating.
There’s no counting out the fact that the graphics processor had something to do with the overheating, since graphics equipment can get very hot when using it with intense games. Users last reported that the overheating was most noticeable during graphics-intense operations, which leads to the implied issue with the graphics processor and not with the LED backlight. It could also be a combination of the two that leads to the overheating.
Maybe the change, in Apple’s eyes, will help reduce the great volcanic heat produced by the new iPad instead of completely getting rid of it. For most users, a little bit of warmth is acceptable and even comfortable for holding or setting the device down on your lap; it's just that leg-burning heat that is not acceptable. There is no word on whether Apple will replace iPad models that are getting too hot with the revised model.