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Pedro Franceschi has just revealed the new tweak Quasar 1.0 that brings Multi-Tasking to the iPad. Quasar 1.0 for iPad is the Window manager for iPad that requires iOS 5 or higher. Quasar permits you to open any application in Window just like your computer.
Quasar v1.0 is integrated with notification center and with Safari/App Store/YouTube/links that opens other apps and also integrated to iOS’s default app switcher. Opening up multiple windows, dragging them, and making them full screen, all performed really well on iPad 2 from a pure performance standpoint.
If you want to kill any application then holding the close button, it kills its window and the application itself. Remember, the application keeps running in background if you only click the close button.