iPadOS specifically supports multiple users, including partitioning the total available disk space and sharing a slice to each of the accounts. Only possible for devices added in Apple Business Manager and managed in a supervised state with an MDM solution under Apple Device Enrollment (ADE) with a 'shared iPad' enrollment profile. You can even integrate Entra ID (Microsoft 365) for handling the login process on shared iPads, or use federated Managed Apple Accounts.

It's not intended for home users of course, because that could jeopardise sales in families.