Just trying it out right now and it already feels like they shot themselves in the foot by forking away from iOS.
iOS13 had for the past two weeks fixed one of the biggest annoyances in Apple's horrible keyboard UX: For people like me who type in multiple languages, the keyboard switching button cycles between "English", "Portuguese", and "Emojis". iOS13 FINALLY put a dedicated emoji button in there and after 2 weeks living with it on the iPhone, iPadOS apparently completely forgot to port this over and the feature has been taken away from me.
This is just one example out of probably a crap-ton of things that they forgot to bring along from iOS. This crap happens all the time with Database vendors too, when they try to keep a separate closed-source Enterprise version. I get that feature flags are annoying, but thinking you can manually keep two different OS codebases synced and consistent is delusional.
_On a side note, the rest of the keyboard is still a mess._
No number row (not even as an option in Settings), no hold for punctuation, but worst of all (especially if you're coming out of Gboard to try their keyboard again), Slide-to-Type is just horrible. The accuracy is SO bad, I tried typing "hello world", and not only it just couldn't understand that I was trying to type "world", it wouldn't even suggest it as an alternative, the best I got was it suggested "world's" once, and if you tap it and try to delete the "'s" it just deletes the entire word.
Not to mention that since I use two languages, it even tried portuguese words before it tried "world", even though I had the english keyboard selected (and there is no way to disable multilingual typing like there is on Gboard, even IF it worked decently). Also not being able to turn off Memojis on the Emoji keyboard... why?