iPads have M-series chips in them that support hardware virtualisation. But Apple goes out of its way to disable the hypervisor for its iOS/iPadOS builds[1]. All they have to do is stop doing that and allow apps to make use of the virtualisation APIs. UTM hypervisor already exists in App Store, so Apple is clearly not against the principle of it. As soon as that happens, running macOS (or Linux) will become elementary.

[1] https://x.com/utmapp/status/1708907045314035986