I would say Samsung tablets has better window management on external display and way better window management and multitasking on the tablet. And Stage manager does not do enough to be as good as OneUI (not even using Dex, which personally I use only for external monitors. And file manager as you said.Android tablets are more suitable for productivity? Care to elaborate on that?
I have an Android tablet in a form of the Galaxy Fold and no doubt about it, it's my favorite device... but I find productivity between the iPad and Android tablet to be equal. Because if someone decides to highlight file system for Android being superior... then there's better keyboard shortcuts and more trackpad gestures under the iPad.
Basically, you get a better overall experience for productivity on the iPad...but there's no debate in file management being better on Android.
Sure I prefer the trackpad on iPads but still multitasking clearly goes to Samsung in my opinion