Everything on iPadOS just seems more refined, more fluid and more fun than on MacOS. Everything from 120 Hz display, to instant waking from sleep, to battery life that is actually consistent. The overall user experience just seems lightyears ahead of the Mac, assuming your workflows are compatible with the software limitations.
iPadOS is indeed more refined, but not all of it - there's a fair number of very specific things that are a total PITA on the iPad but a breeze on my desktop Mac. That makes doing serious work on the iPad a little challenging, though it's still possible, but for most serious work I still use the desktop. But for almost anything else, I prefer the iPad's mobility and UX. It's the best drawing tablet, ebook reader, web browsing and netflix machine I've ever had, all in one.
I have a GPD P2 Max[0] which also has 16GiB of ram and a Intel Core m3-8100Y...
Not to brag but my CPU does seem to bench higher[1][2], and for me it can be painfully slow at times.. Though perhaps the OS is doing me no favours (Sway+Arch/Chromium)
[1]: https://www.cpubenchmark.net/compare/Intel-i7-7Y75-vs-Intel-...
[2]: https://askgeek.io/en/cpus/vs/Intel_Core-m3-8100Y-vs-Intel_C...
My office PC is a very generously specced desktop, but for user interaction tasks like coding, browsing etc there is no appreciable difference with MB12.