There's many people that can make the iPad in its current state work for them. But let's be honest, it does require a commitment to the idea at a minimum. Workarounds are needed everywhere, if they exist at all. There's just always multiple steps, and that's if you get there at all.
The Files app is a huge problem. Recently I came across a fairly normal zip file that it simply wouldn't decompress, not even in other "file browser" apps, but worked just fine on my M1 MBA. There is no "disk utility," so you can't format drives, or rename extensions. You can't easily open files in certain apps (or associate them) like on a Mac or Windows. Downloading a file in Slack means you go from the Slack app to the browser within the Slack app, to Safari to download your file reliably. Most apps can't directly work off files on external drives. AFAIK Lumafusion still can't work off external hard drives, despite a fast enough USB-C interface.
The browser got a bit of an upgrade with the desktop mode a little while back, and Google's web services work better, but many things still don't. E.g. moving a block with Elementor/Wordpress doesn't work at all with touch, and works about 25% of the time with a magic trackpad. Is it Safari? Is the trackpad precision not enough? Who knows, but it means that certain things just don't work right now. The browser essentially needs to be a full desktop browser, no asterisks.
Photoshop and Illustrator are not at feature parity with their desktop counterparts. Etc. etc. I feel like most of these things are simple fixes that only need the decision to make iPadOS a real computer OS.