There are plenty of little annoyances that stop the iPad from being as easy to use as the Mac, especially when it comes to working with multiple items. On the Mac you can Select All with the keyboard, and you can easily add and remove items from a selection. You can click an empty space in a Finder window and start dragging a selection. And more.
The iPad sort of incorporates some of these features in some places. But in iPadOS, multi-select has been somewhat consolidated. And it is now arguably as good as the Mac, at least in the places where you can use it.