No, these actions have nothing in common. The application had a reasonable, one-time fee, that anyone who could afford an iPad could pay, so they were not blocking access to it at all.
Its a fine argument, but its fundamentally flawed - firstly you assume the person wanting the app actually bought the iPad and can afford one. The concept of a gift invalidates this assumption.
Personally I feel this sort of software would be best serving the people who would benefit from it if it was free and multi-platform. Targeting iPad and having a sale price is an obvious money making strategy, and does, absolutely, limit access to it.
