I think Apple might still be gearing towards adding macOS in the iPad only because the macOS interface has been adding padding, in almost all recent releases, while screens have remained the same size. I don't see any other reason for added padding around controls apart from a touch screen future.
The system preferences redesign is the first thing that has bugged me (I moved to Mac around 2019). There was no need at all and because they use Catalyst, the icons, and the text are tiny.
