So when we learned in March that Apple was working on a Smart Cover-influenced case, we were excited. And today, three months after the debut of the third-generation iPad, the new iPad Smart Case ($49) has arrived, finally offering iPad 2 and new iPad users an Apple-developed protective solution for either tablet’s entire body. Thankfully, the iPad Smart Case turns out to be a better value than the iPad Smart Cover, but once again, the execution…