Even though I think the Nexus 7 and the iPad shouldn't be compared because they both have completely different prices and form factors, people will still compare the two. Most gadgets as we know are very delicate pieces of hardware. They have to be taken care of and must always be kept away from water.
But what if you did happen to drop your tablet on the floor or in water, you'd want to know if it survives or not. This great video put together by SquareTrade puts the iPad up against the Nexus 7 in a drop test and water test.
I think most of you will know which one will win though.