Amazon has directly challenged the iPad in their latest commercial. The premise of the ad is that a man cannot read his iPad in direct sunlight due to the glossy screen whereas a women with a Kindle can read perfectly fine. There is also the suggestion Amazon believes the iPad is too expensive. Click here to view the commercial for yourself.

While the problem is a real problem (trust me, it can be very frustrating), iPad users can be comforted by the fact they can access the same array of Kindle books via the app. Also, if you flip the situation to low light, the iPad is easily viewable whereas the Kindle is not.

Last week, Amazon finally released the long-awaited Kindle application for Mac users. Today, Amazon launched a preview page for the iPad Kindle App.

The Kindle App for the iPad will include numerous features that you already enjoy with the iPhone, Mac or Windows Kindle app and more:

• The ability to adjust the screen brightness right from within the app to reduce eye strain.
• Shown in the image below, turning a page with your finger will replicate a ”Page turn animation” just like the iBooks app.
• “In cover-navigation view, the sky behind the silhouetted figure will change according to what time of day it is.” says TUAW.

The Kindle App and iBooks App will be competing to live on your iPad, since the iBooks app will not be preloaded on the iPad, but rather you’ll have to get it from the App Store like the Kindle app.