I bought from PC World and, in this instance, wanted to get their warranty that they normally push on you for as little a purchasing a mouse from them. Strangely enough they didn't mention it this time, and when I asked they advised me that they are not offering it on the iPad!
Accidental damage was the only thing I wanted cover for, so declined their counter offer of AppleCare.
Our iPad was mostly bought for our 3 year old to use to help with Speech so you can imagine the desire for accidental damage cover!?!