Not sure if this has been answered yet, so many messages. I cannot see any files on the iCloud Drive in the Files app on the iPad. Just always slows “Loading” but never loads anything. Tried restarting and closing the app many times.
There's definitely a few bugs in Files right now but I haven't seen that one. As with all things iCloud, especially during beta, when it's not working correctly it's worth trying to log out of iCloud, optionally restart and sign back in.