This is pretty close to nonsensical, and shows a lack of understanding of how things work in the Apple ecosystem.

Apple has already released a beta version of Xcode that allows you to build "universal" apps: one binary that runs on both iPhone and iPad. That certainly doesn't sound like something they'd be doing if they expected to have a separate developer program for iPad.

and how on earth could they ever charge you to port your iPhone app to Mac? The code that you write for any app is your own, Apple has no control over it.

Maybe separate approval if they write a new UI for the iPad since Apple has to approve the UI.

But I'm guessing they won't need it if they don't change a thing and just have user's choose to upscale it. Apple would probably prefer to be boastful about app numbers.

We've already seen the iPad App Store. Its demoed by Steve Jobs in the iPad unveiling. It is basically the iPhone app store, with a UI that's more suited to the iPad.