I have this idea and I don't intend to make anything out of it, but maybe somebody here is interested in making it happen:
You may have all seen razers latest gaming laptop or the switchblade (http://www.razerzone.com/switchblade/gallery).
It has a keyboard with transparent keys and an lcd behind it, so that the keys can be changed to fit any game you play.
My Idea: Make an accessory for the ipad. A keyboard with transparent keys that fits exactly on top it.
The keyboard would be accompanied by an ipad-app that displays the symbols for the keys and registers the key-presses. It could communicate to the pc running a game by bluetooth or wifi.
On the PC another app would handle the communication.
Anyone interested? It would make a nice kickstarter project.