There are many reasons why someone would want to take their Apple tablet near or in a body of water. Reading by the poolside is one activity. Grabbing video of an Oceanside snorkel is another. If you know your iPad is safe underwater, you might be more likely to take it on an adventure.
OverBoard's waterproof iPad case is a universal pouch that is specially designed for underwater use up to 19 feet deep. So, checking your email at that swim-up bar is now possible.