I would be interested in this, assuming what I read about the iPads not being carrier locked (unlike what you describe). If you could try a diferent carrier SIM card just to make double sure that would be super.
I'm willing to give you 100btc shipped internationally (to Portugal), but I will not give anything up front. I'll gladly use an escrow, we can ask a forum member that is well trusted (see https://bitcointalk.org/index.php?topic=37805.msg464209#msg464209
for some options, davout has agreed to escrow in the past) or, if you trust me, I can pay on receiving the iPad.
I do prefer to keep the negotiating on the thread instead of PMs, if that's ok with you.