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I have not noticed any difference so far. I have a small hole that with Apple Intelligence, it will bring some smarter auto correct - but outside of that, it feels the same from iOS 17 to me.
 
I have no way to say that I'm experienced-enough with the iPad OS on-screen keyboard (it's truly an awkward switch from the iOS KB), but it seems to work o.k.

The iPad OS 18b3 on-screen KB hasn't operated any differently than I experienced, previously.
 
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