It’s not as simple as saying ‘there is a one year difference, and therefore…’And I'll keep reiterating that it's a soon 5 year old vs soon 6 year old CPU.
It's a terrible deal today. It'll last maybe a year if you're lucky before it'll feel sluggish. Wait 3 months and you'll get an 11th gen with a modern CPU and much more RAM that should last 4-5 years.
The iPad 10th Gen’s A14 is a variant of the M1 processor. The A14 is a significant update over the A13.