The Times iPad app is currently free - I think it has been for a while - so it may be that people are downloading it for the 30 day trial, with no intention of continuing when the charge kicks in, so possibly it's not going to be a big revenue generator in terms of subs or advertising.

It may be that these free iPad downloads aren't included in the figure of 105k "sales" - I can't tell from any of the coverage I've seen.