For some time now Apple has been referring to iPadOS (eg in https://developer.apple.com/download/ ), but there is no compiler directive in Xcode to check for iPadOS - even though Xcode now has supported destinations for iPhone, iPad and Mac (catalyst).
I have a couple of use cases where I'd really prefer to include/exclude large chunks of code (frameworks) based on whether the device is an iPad or an iPhone, not just because of the different user-interface characteristics - which can be accommodated using the UIUserInterfaceIdiom.
Regards,
Michaela