@aaron.kelley You can create an advanced mobile device search and for criteria use 'Username' is and set it to blank. This will report iPads that dont have a username attached to it. 

For comparison, the two below images show the devices that have a username assigned to it


If this isnt what you were actually looking for I appologize
@miregan Hmm, while that's not exactly the wrong answer, it's not what I was searching for. I was actually looking for vice versa; an advanced search or smart group that showed me what users aren't assigned to a device and listed those in a filtered list RATHER THAN what mobile devices do/don't have a username and listed the devices.
In layman's terms, if a username isn't assigned to a mobile device, then filter it to an advanced search or smart group.
@aaron.kelley Hmm well you can also create a smart advanced user search where the Username is not blank and have the display show mobile devices. You could then sort by the row and see how many users have 0 mobile devices attached them them. Other than those two ways I dont have know of a way to do what you want exactly unfortunately. This is the closest I could come up with. :(
