The email message, as displayed by MalwareCity, has strange meter and language:

It is very important to keep the software on your iPad updated for best performance, newer features and security.

I would be suspicious at this point. Best performance? The next paragraph is even more obvious:

All you need is a computer with the latest version of iTunes and internet connection for updating your iPad software. It is important to say that during software update no data is lost.

The only software available from the link in this email, however, is for a Windows OS.

At this point, with the grammar and syntax flaws as well as the OS clue, you should know the email is an attack.

A victim of the attack will see Backdoor.Bifrose.AADY install a backdoor via explorer.exe that steals software license keys and passwords.