I'm starting to wonder if this isn't intentional because it's ludicrous at this point why we don't have MacOS on iPad. Even at a premium price, so as not to kill Mac sales, some will want it, while professionals will refuse it. If they gambled with AVP, it doesn't make sense not to with this, it's literally already there.
Currently, there's zero technological reason why it hasn't happened, and I think that this is what we're about to see, but they want the stock to remain low before Tim makes his exit so as to make a boom for the new hardware guy and usher in a new post Cook Apple.
Just a theory...
I think there is a lot more to it to run macOS on an iPad. Just because they share a processor doesn't mean it will just work.
For starters, iPadOS is an OS optimised as hell to give iPad its 10 hours of battery life. macOS, however, is an OS that can do and run a lot of things in the background, which iPadOS almost does not.
Let's look at battery sizes. From the Apple website.
iPad Pro 13" has a 39 watt-hour battery.
MBA 13" has a 54 watt-hour battery.
MBA 15" has a 66 watt-hour battery.
MBP 14" has a 71 watt-hour battery.
MBP 16" has a 100 watt-hour battery.
My guess is that - given what macOS can run in the background that iPadOS can not - battery life of an iPad running macOS would not be great at all. In fact, it would be pretty disappointing.
I don't think Apple wants to be involved in delivering something - just because it can - which isn't really all that great for the user.
There's also the fact that Apple is a business and they want you to buy both MacBook and iPad.
The fact that "some will want it" as you state, is a void argument for Apple. Look at what happened to the Mac Pro: not enough sales -> killed.