You probably have people (like myself) trying to keep up with the latest MacBook Air who get fatigued having to get a new laptop every year (I just upgraded to the M3 not too long ago, from the M2, and before that... the M1... is there any reason to? Not really...), so now they are trying to entice people who don't have iPads yet / who are waiting for a reason to do an iPad upgrade.
For $1,300 configured with the keyboard, I have no clue what I'd do with this device. They very deliberately are keeping iPadOS + MacOS separate.