I don't see it. iOS/ipadOS universe is intended to isolate/protect the end user from the guts of the OS. Dual-boot options complicate things - loading two OSes, one that allows working from the command line and one that does not, one that allows changing permissions and one that does not... Not for for the mobile products line. No, "I don't know what I did when I turned it on - I have this weird screen that asks me what drive I want to boot." There will be no Disk Utility for iPad. No sudo, no Option-boot. No chance to buy a dual-boot iPad and then delete the ipadOS container, leaving only a touchscreen Mac.
It'll be the other way around. If you want that level of control, you'll spend more for a Mac that can run all your iOS/ipadOS apps, and much, much more.
People are confusing the processor with the OS. Under the hood, iOS and macOS have the same BSD Unix kernel. From iOS Day One the Unix-proficient (and those who only think they are) have been begging to get past the iOS lock-down to get at the Unix command line. Apple's reasons for not allowing this do not change simply because they'll now be compiling macOS for ARM instead of x86. It's not about the silicon, it's about the intended user.
It doesn't preclude the possibility that someday there will be a touchscreen Mac. After all, all those universal apps will be able to handle touchscreen, mouse, and trackpad input. But Apple will not promote that to the mainstream iPad user. They don't want iPad users to trade up to Mac (well, they can if they want) - they want Windows users to embrace the pleasures of iPad. iOS/iPadOS is the gateway drug into Apple addiction, Mac is the hard stuff.
Command line jockeys just don't get it. Most end-users are not command-line jockeys, even the so-called pros. For every video editor who hacks every last bit of performance out of his PC, there are probably a dozen who do nothing more than the editing app allows. They expect their employer to buy the right hardware. It's the bosses time and money, not theirs. If a render means an hour of downtime, either the boss does something to reduce that render time, or the editor goes out for coffee. It was that way back in the days of analog, too. The tech maintenance staff was responsible for making the machines perform up to spec, not the gods of the editing suite. Most editors didn't want to know which end of a screwdriver was which. If a machine tech had the skills and talent to move up to editor, great, but not every technician is a great visual storyteller, and vice versa. It's little different with musicians. Concert pianists are rarely competent at piano tuning and most guitarists can't fine-tune a fingerboard action. For the most part, musical instrument technicians specialize in making instruments perform at their best so that musicians can use them to make great performances.
Simply put, iPad is for endusers Mac is for superusers. It ain't gonna change.