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>This is the only logical explanation for a lot of Apple’s decisions lately.

I dont think it is "simply" about simplification either. It is just very Tim Cook's way of operation. Cost cutting.

By unifying these platform, you reduce the cost of development. iPad, iPhone, and in the future, Mac, aren't all that different.

And reducing cost of development is something Tim Cook loves. It would have been much much better to leave iOS, iPadOS and macOS as three thing. Like in Steve's era. It would be more expensive, sure but it will be better.