For what it's worth, the Samsung tablets have been looking really nice lately. I have no motivation to switch though.
I don't expect people in the Apple ecosystem to switch. It does not make too much sense for them. But things are different for those using Windows and a Samsung phone (and that's ton of people since Windows is by far the most used OS and Samsung is the second largest smartphone manufacturer, and from time to time also the first), or for those like me who have multiple devices of multiple brands (Macs, Windows, Android phones, iPads).
Once you leave the ecosystem, the advantages of OneUI vs iPadOS become apparent.
Let me give you un example:
Last week I sold a Tab S7FE (12.4in screen) to a friend and last night I was teaching her how to split screen etc. And while showing her I realized how much more limited iPadOS is.
Take a simple example, split screen works only side by side but not top and bottom, but that's terrible if you want to compare 2 documents as it basically becomes like 2 iPad minis side by side in the 12.9in pro, basically unreadable without costanly zooming in and out and scrolling from left to right. Put it top and bottom and you can have the documents in full size and easily check and compare sentence by sentence etc....
Or you want to watch an instruction video and take notes as the same time, again top and bottom would be way better than side by side.
Or you want to decide how much you want your split ratio to be? With Apple it's either half of 1/4, nothing else. With Samsung you decide.
And she was like "Why does Apple not allow something so trivial? Do they think they customers are too dumb to do more than that? "
And I am not even talking about using DEX or an external display, just the standard UI...