The iPad is not part of all modifications made by Cupertino to adhere to the EU law.
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The ability to install third-party app marketplaces and download apps from third-party app marketplaces will be an option only on the iPhone.
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The new prompt in Safari that asks users to pick a default browser engine is coming only to the iPhone.
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Support for third-party browser engines is coming only to the iPhone.
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The ability to set default NFC and wallet apps will only be available on the iPhone.
This is utterly bullshit, iPadOS is basically iOS and had access to almost the same app store.
It’s literally the same OS. They orobably build it from the same code, but with different build flags.