>do we just keep using "iphoneos" to build for both iPhone and iPad?
Even tho Xcode 11b* claims to include 'ipadOS SDK', when creating a new project the platform choices (iOS, macOS, tvOS, watchOS, cross platform), haven't (yet) changed and do not break out ipadOS. Seems odd, but it does say 'iOS' and not iPhoneOS, and, we're not presented with an 'iphoneOS SDK', so.... Maybe later.
There is a change to devices, however - when creating a new iOS project, Xcode 11 now doesn't include 'Universal' and only shows Target Device: iphone & ipad, whether you choose iOS 13, or lower.
My opinion/guess is that com.apple.platform.iphoneos will continue as the default for any iOS archive.
Have to wonder if the store mandate that iphone apps be allowed to run in emulation mode on any ipad is up for changes. If not, maybe that's further motivation to stick with .iphoneos.
-=-
*8.27 edit - looks like ipadOS has gone missing as Xcode 11b7 does not mention it...
"Xcode 11 includes SDKs for iOS 13, macOS Catalina 10.15, watchOS 6, and tvOS 13"
Xcode 11 includes SDKs for iOS 13, macOS Catalina 10.15, watchOS 6, and tvOS 13. Xcode 11 beta 7 and later supports development for devices running iOS 13.1. Xcode 11 supports on-device debugging for iOS 8 and later, tvOS 9 and later, and watchOS 2 and later. Xcode 11 requires a Mac running macOS Mojave 10.14.4 or later.