And iPads have been outselling Macs on a unit basis for a decade, so even people who buy iPads don't seem to find them suitable for general office/school-type work (as opposed to use as specialty terminals carried by inspectors or mounted on fast food counters).
Some combination of form factor and iOS's "you'll only hurt yourself with tools, so we've replaced them with lots of fun ways to buy entertainment" design ethos has so far failed to make iPad the computer replacement that Apple always claims it is. Instead, it's more of a personal entertainment center.
It's also a bit better than a laptop for digging in and highlighting reading material.
I would not use it as my main PC, though, that's for sure. The apps just aren't there yet.
Web browsing on the ipad pro with a keyboard cover although is pretty good!
Techy use cases like building and running "custom" code are unsupported on a more fundamental level, but I'd call that a special case. Slightly more concerning is how tightly locked-down the app store is.
I agree that Tablet Mode in Windows isn't as good as iOS on iPad. On the other hand, I just want to carry with me one mobile computer/tablet, not two.
I am a heavy user of Cellular connectivity with my iPad Pro. It is my go to device on the road and while travelling, open it up and it just works. It runs a long time on a charge and it has apps that respond quickly for movies, reading, browsing, mapping, and note taking (all things I do while traveling).
The Surface Pro is where I do development (generally in WSL2 these days) once I've arrived somewhere that there is free WiFi and access to AC power. I will typically use it with a USB device or two as well (such as flash drives, wireless connections, and embedded development boards) Its ability to drive a couple of 2K screens and give me a "full up" developer experience is appreciated.
I sketch more on my iPad even though I like the drawing "feel" of the Surface Pro better. The SP feels "clunky" when I try to use it in tablet mode.
When I use them together its generally the iPad for reference materials and background music while I'm writing code on the SP.