Not sure where I suggested that there was only one way to view this. One person says, "Hardware," another "Software," a third says, "Both." All are free-standing opinions, as far as I know.
That said, there's a difference between the externals of physical design (certainly something that shows a consistent thread over many years), and internal design, which encompasses an ever-evolving line of A-series CPUs, GPUs, motion processors, displays, sensors, etc. It's not like Apple froze the internals of iPad in 2014 and has simply been improving software ever since. The display technologies you cited are not software-only, they require displays capable of supporting them - you build for wide color gamut and multiple clock rates, you code to take advantage of them.
As to iOS 11... since it also runs on plenty of other iPads, including my first-generation 12.9" iPad Pro, I'm not clear how that makes the 10.5" Pro distinctive. And since it's in beta, you can't assume a person who extolls the virtues of the 10.5 is even running it.