M1 iPad Pro vs M1 MacBook Air | Really?

Is the M1 iPad Pro 2021 vs. the M1 MacBook Air a fair comparison when it comes to what these devices can do?

The M1 Macs have been out for awhile with the iPad Pro just getting into our hands over the last couple of weeks, but they do both have the Apple Silicon M1 chip and seem to perform at almost exactly the same benchmark when reviewing these two devices.

But circling back does it make sense to compare these two especially because they are priced very differently and the MacBook Air does have the full operating system while the M1 iPad Pro is still very much an iPad.

Will iPadOS 15 change this?