I still haven’t done a lot of this but the extra friction seems to me to be tolerable for as infrequently as I might use Split View. There are more taps…and at least a couple swipes…compared to iPadOS 18.
I notice that after leaving Split View the system retains the window size and positioning of the app I didn’t maximize; this will cut down on the time required to return to Split View.
I fiddled with trying to figure out Slide Over and it is non-obvious; I still don’t know how to do it.
On your second point, that is a problem for me, because it means I’ll be opening half-windows, which are useless on their own. I either want the app in a full screen window or paired with another half-window. So a single half-window is always the wrong solution. With iPadOS 18 (and prior), Split View pairings always stayed together until one actively closed one half.
When you pair two apps together in Split View in iPadOS 26.2, they don’t show up as paired in Exposé (ie, swiping up from the bottom), just as two individual half windows, and tapping on one only opens that half.
There are plenty of elements of friction for me. Overlapping windows sound cool until you realise that a lot of your windows might either be half-screen or full screen windows. It is far too easy to end up with two windows on top of each other because they have the same size with no ability to know that there is another window belong.
I’ve built up a muscle memory of double tapping at the top to scroll to the top (as two taps are necessary for this in Safari on default settings). But a double tap at the top in iPadOS 26 means something else (move between full screen window size and a non-full screen window size).
When you are in Split View, you can longer switch the positions of the two windows by dragging one to the other side (no, dragging with a snap to a size only works in one context, when adding an app to a full screen app). You have to go to the traffic lights menu in the window on the right, long press, select the second icon under Fill & Arrange (that moves this window to the right and the one on the left to the right).
All the promised easy ways to arrange windows work via the menu behind the long press on the traffic lights and generally have to be repeated for multiple windows until you have things arranged.
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Slide Over is actually the only thing that is genuinely useful and easy to use. You enter it by dragging from the dock onto the middle of the left or right edge of the screen where a handle will appear onto which you drop it. You can then freely move this window around as well as resize it. It will always stay on top of all other window, so it cannot get hidden behind other windows. And because it has a special border, you will not mistake it for another full screen window.
The only downside is that you cannot convert a Slide Over window into a normal window by dragging it to the edge or the top (as it possible under iPadOS 18), and neither can you do the reverse with a normal window. If you accidentally create the wrong kind, it is probably the easiest to close it and try again.