Except that they see the iOS/iPadOS model as the future. Those operating systems are more secure, and at least for now, Apple controls which apps are available for them. Long term, they do see mobile devices, including the iPad, as most people’s “computers.” macOS would not work well on an iPad. It isn’t touch-oriented, and neither are macOS apps. It would be like Windows 8. Even now on Windows 11 Microsoft is still working out inconsistencies and quirks.Dumb feature. All they need is to give iPad a desktop MacOS experience which they can already do on a 12.9" and certainly an 11" iPad Pro (they did sell an 11" MacBook Air some 10 years ago). They're just stubborn and won't admit that bringing MacOS to the iPad is worth it but they don't want to cannibalize their laptop sales. By keeping iPad a separate segment - they get double the sales.
It's also why the 13"MacBook Pro with Touch Bar still exists even though nobody really wants it. Apple has a tendency of not admitting when things are wrong or unpopular. Like how they forced to bring back MagSafe or change to scissor switches on keyboards over their flawed Butterfly keys.