WiFi Only iPads
WiFi-only iPads do not have a GPS receiver in them and are not supported by MilGPS. They can determine location from nearby WiFi networks but this is not considered accurate or reliable enough for MilGPS.
WiFi+Cellular iPads have a GPS receiver in them and are fully supported by MilGPS. The GPS receiver works without a SIM or active cellular data connection.
There are reasonable uses for MilGPS on a device without a GPS receiver but the risk of user dissatisfaction is too high to allow installation on these devices.