MultiWeb 1.0 could find a place on the iPads of those who need to view and work on two web pages at one time. Looks like a good start towards actually seeing seperate windows on tablets.
"MultiWeb is an iPad app that lets you view websites simultaneously, next to each other. You can create multiple pages with views, just to fit your needs. It supports several languages: English, Spanish, Dutch, German, French and Swedish. You can share web pages via Twitter and email, right from within the app. MultiWeb also has a bookmarks feature that you can use to save websites when you want to remember them. You can choose between mobile or iPad versions of websites, whenever a mobile site is available. It even remembers what websites you recently closed, so you'll be able to re-open them quickly."