Maybe a suitable retrofit could come from the iPad 13 Pro M4.
View attachment 2493403
That might be an approach.
Though it would still need some re-engineering, I think.
From what I understand the iPad lacks RAM with its 16GB max, which is the bare minimum for a Mac.
Macs prefer to have more, at least as an option and not be already maxed out at their minimum config.
iPad Pros also lack I/O capabilities compared to Macs.
Only one external monitor at 60Hz, only one USB-C port, only Thunderbolt 3, etc.
Finally, that iPad Pro motherboard still seems nearly double the size of the 12" MacBook motherboard.
This picture of the 12" MacBook motherboard inside the 12" MacBook unibody shell says it all:
I wonder if the current iPad Pro could even run macOS as it is. If it were easily possible, Apple would have probably offered it by now on the iPad Pros. So maybe the iPad hardware truly is not sufficient.
Although there is always the possibility that the Apple bean counters would rather ensure you purchase a MacBook and an iPad, instead of just a single iPad Pro...
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