P.S. Have you tried simply connecting your iPad and iPhone with USB-C to Lightning cable?
I just tested with my Air 5 and iPhone SE 3. I got a message on the iPhone asking to trust this computer, then after selecting trust, it asked for my PIN.
After that, the iPhone showed up on the Photos app on the iPad under Devices (it seems to treat the iPhone as a camera). It scanned the iPhone photo library and then gave me an option to Import (you can select specific photos or Import All).
Interesting - just tried this with my M1 12.9 & 14PM and it does work.