iOS 5.1 comes with Xcode 4.3.1 which is only available for Lion — the only download available in the Developer section on Apple's Developer portal for iOS 5.1.
Basically, the iPad images are going to be double the size of the image you would normally create for the iPad. For instance:
Launch images
iPhone: : 320 x 480
iPhone @2x: 640 x 960
iPad: 768 x 1004 (portrait), 1024 x 748 (landscape)
iPad @2x: 1536 x 2008 (portrait), 2048 x 1496 (landscape)
Per Apple
Get your app ready for the new iPad.
To ensure your iOS 5 apps are optimized for the new iPad, review the updated iOS Human Interface Guidelines and iOS App Programming Guide.
iOS SDK Release Notes for iOS 5.1
With this software you can develop applications that run on iPhone, iPad, or iPod touch running iOS 5.1. You can also test your applications using the included iOS Simulator, which supports iOS 5.1. iOS SDK 5.1 requires a Macintosh computer running OS X 10.7 (Lion).
Naming Scheme:
This seems to be the naming scheme for the new retina graphics for the new iPad.
icon@2x~iphone.png; icon@2x~ipad.png