What we have here is a video prepared by ElectronicsBreak. It’s a drop test between the new iPad and the Nexus 7. Both tablets are dropped twice on the street from the same height and once in water. After the first drop, the Nexus 7 was in better shape than the iPad. It got a few scuffs, but nothing major, and the screen was a whole piece. The iPad, however, got a crack on the screen because it fell on a corner. In the next test, the Nexus 7 was also a winner. Again, it received just a few marks, but the screen was in perfect condition. The iPad received another crack, because it fell on a corner again. And last, but not least, both tablets were thrown in water. The Nexus 7 survived the test and it was in good condition. The iPad on the other side, lost its audio.
All in all, it looks like the Nexus 7 is more rugged than the iPad. The size plays a significant role here. The Nexus 7 is a smaller device, thus more durable. If you want a tablet that can survive a few drops plus some water, looks like the Nexus 7 may suit you best.