I have my Nexus 7, a Galaxy S2, an iPhone, an original iPad 1(64GB) and an iPad3, so I have a bit of exposure to Android and IOS and maybe can give some insight into this question.
My definitive answer is...it depends on what you want to do.
If you like rooting, tinkering, customizing, etc the only choice is the N7.
If you want near flawless reliability and build quality, you want the iPad.
iPad pros:
Battery life (truly amazing compared to any Android device I've owned)
Retina display (better than N7). Edit: Never mind on this. The iPad mini doesn't have Retina
Exceptional build quality
Aftermarket accessories are unlimited to the point of being mindboggling
If your car has iPhone connectivity, your iPad will hook right up too
If you ever decide to get rid of it, stellar resale value
My iPad 1 is still plugging along with great battery life even after 2+ years. Zero issues. Since it is the 64GB, we load it with movies for the kids when we travel.
And even with the same game on the iPad and Nexus, the iPad runs the game faster/better.
Nexus 7 pros:
Any old microUSB cable will charge it. No proprietary BS.
The display looks good unless you hold it next to a Retina display.
Convenient size, though honestly I think the slightly larger screen of the iPad mini may be preferable. I am seriously considering a Toshiba Excite 7.7 just for the 7.7 display.
Price can't be beat.
Ties:
No expandable memory
Timely system updates
Enthusiastic online support community
So after that long winded post, YOU have to decide what is right for YOU.
Find somewhere that has them side by side so you can feel them, handle them, cradle them, and see which one tugs your heartstrings more.
And keep in mind the $130 price differential.
Honestly, you will probably be perfectly happy with either one.
Happy Shopping!