Plenty of reasons, and I'm not a gamer: It's missing a ton of apps, you need a keyboard/trackpad or mouse to make it useful, it lacks ports, it doesn't have a terminal, it's locked down to Apple's App Store, you can't get Firefox with extensions, they can work entirely offline, multiple user accounts on the same device (my family shares non-phone devices at home). I could go on and on.
What is "both worlds"? I can't see any advantages, and have bought and eventually sold four iPads because I could never find a use for them.
Oh yea, the iOS/iPadOS 26 liquid glass layout is terrible.