Yes, iPadOS uses about 4 times less memory than macOS and the apps go into save state and release themselves from memory when they are not in foreground view.
I wasn't talking about that. My understanding was that iOS / iPadOS implemented a maximum per app memory allocation.
For example, back in the day, it was noticed that ProCreate was limited to x number of layers, regardless if it was on a 4 GB iPad Pro or an 6 GB iPad Pro. Supposedly it was because iOS limited the amount of memory that could be allocated to single individual apps. But then Apple raised the limit later, allowing ProCreate to increase the number of layers supported on the 6 GB model.
However, that was many years ago. I don't know how it works these days, but I would assume iPadOS still doesn't allow Safari to allocate all/most of that 16 GB to itself. I'm
guessing that's why people wouldn't see much of a difference in tab reloads between 8 GB and 16 GB iPad Pros when using Safari, but both would be a big improvement over a 3 GB iPad.