There would be so little reason to if Apple just put time into the iPad to making it more productive. The space wastage in the iOS 9's design on the iPad is pretty poor, and even worse in iOS 10 by the look of it -_-
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I think the reason is that it would either end in a very poor interface for the iPad (touch targets that are too small etc), or a very poor interface for the Mac, with everything getting redesigned around touch (the Microsoft approach) which makes it a poor interface for the mouse.
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Can we just admit to the real reason Apple won't make a device like the iPad Pro, be able to "flip" into OSX mode when wanted by the user.
I think the reason is that it would either end in a very poor interface for the iPad (touch targets that are too small etc), or a very poor interface for the Mac, with everything getting redesigned around touch (the Microsoft approach) which makes it a poor interface for the mouse.