I disagree with the iPad Pro being an upgrade to the Mac. The speakers on the 2021 14" and 16" Macbook pro are MUCH better than the 11" and 12.9" iPad Pro speakers. The latest macbook pros have more speakers and the speakers are bigger as well.
The 2021 14"&16" macbooks pros have better battery life(the 16" macbook has 21 hr battery rating on Apples website higher than the ipad pro), the SAME XDR with 120hz display tech as iPad Pro 12.9" but with macOS you can use thr full 1000nits anytime and you also get M1 Pro and M1 Max with 64 GB RAM.
The Macbooks also have more ports, connecting to more than 1 monitor and have better keyboards with function keys and also have bigger trackpads.
There is no way the ipad pro is an upgrade. Sure, the ipad pro has some better things but no way does the ipad pro have better speakers and display than the 2021 MacBooks Pros. The iPad Pro definitely has a better display and speakers compared to the M2 MacBook Air but the MacBook Air should be compared to thr iPad Air and when you do that the MacBook Air is better in almost every way.
Even the latest M2 Macbook air has a faster M2 chip compared to the ipad pro. So when it comes to speed the M2 MBA is faster.
I do agree the iPad Pro has 5g, touch and pencil support and better cameras but that is where the advantages end.