I would wager that within weeks or months there would be a full windows VM available for the iPad if it was allowed.
Again it’s far more the form factor that is a restriction than whether it’s downloadable from the store or not.
A TEMPORARY developer certificate that expires and requires a MacOS system to install.
Meanwhile I can click to download an apk through the browser on my phone, click accept and install. No expiration, no self signed certificates, no other system needed.
For the average user, it is not even within the ballpark of their abilities.
I would argue that the reason is less form factor and more computational power. The M1 brings best-of-class laptop performance to a tablet, combined with a keyboard and a Linux distro and I would have a much more powerful platform than my current laptop.
Though android is locking down, making this kind of app difficult in future.
They are not the type of people who are buying iPads or will be spending big within the Apple ecosystem.
Hasn’t been the case with Android. And I would say the touch centric form factor is far more an issue.