Theoretically, but the drivers (display, touch, keyboard) could be all wrong. We don’t know how Apple will implement XNU for MacOS on ARM. Will it move to a shared core between iOS and MacOS and will it release the whole thing? We may end up being able to hack some cool scenarios like in the old MacOSX days where you could switch between Xwindows and Aqua on demand. Imagine on demand switching between MacOS and iOS window servers.
It’s not because of the CPU, but no, Apple will never allow that to happen. The experience of running macOS on an iPad with 4 or 6GB of RAM would also be unlikely to be very enjoyable.