Well, the Macbooks are using the same »power infrastructure« as the iPads, aren’t they? 🤓 Particularly for Macbook Air versus iPP - yes, heat dissipation is different due to the difference in display location, which impacts processor throttling, but otherwise…Macs can fully preemptively multitask and have the power infrastructure to support it.
and iPadOS26 offers extended multi-tasking, and while technically not “full preemptive”, from a user-perspective e.g. when exporting a video in the background, it is identical between MB Air and iPad - it actually takes the same time and battery usage on the developer beta as far as I have tested.
Following your line of thought Apple seems nowadays a bit less concerned about battery life (?). 🙃