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ccming To have macOS on iPad they need to deal with the peripherals first... Right now the File app on iPadOS works pretty shitty, and this obstruction will only be even more hard to tackle for a desktop OS. After all the logic behind a mobile motherboard is sacrificing the IO for lower power consumption. So I don't see how iPad can help with the ARM transition.
I believe iPad's real potential is EDGE COMPUTING, Apple laid out their map for AR and such, to make iPad a futuristic terminal of cloud services. I've been personally using JupyterLab on iPadOS (remotely like VS Code remote) for a while, the new Magic Keyboard is really suitable for the job. Now I think this is the way to go, rather than doing heavy macOS modification for iPad motherboard. iPad does not just have an ARM CPU, its motherboard design is unlike any desktop OS either.