Hi all,
I'd echo Twerppoets useful post and agree with all of that. In addition there are some script steps and functionality not supported when used on the iPad - a major one being the ability to import or export.
The key hurdle for most developers is how to deploy. If you use it to access a hosted Filemaker database that's great until you have no Wifi and / or mobile data connection - the alternative is to use a standalone file but you have the issue then of moving the database between the iPad and the desktop machine as you use it in each place. There is a great new piece of development called GoZync that can solve this by allowing data to be bundled up into 'documents' and sent back to the main solution to be added - but it would need some reasonable development skills to implement and there is an inherent cost.
Like many Filemaker developers, I eagerly await the day Filemaker put import / export capability into Filemaker Go so we can write our own 'sync' routines.
Overall though, loving Filemaker Go - its a great addition to the family and opened up a whole load of avenues for having and working with data on the go
Theres starting to be quite a wealth of resources including Filemaker driven webinars assisting with how to develop for this platform.....