The iPad is not part of all modifications made by Cupertino to adhere to the EU law.
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The ability to install third-party app marketplaces and download apps from third-party app marketplaces will be an option only on the iPhone.
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The new prompt in Safari that asks users to pick a default browser engine is coming only to the iPhone.
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Support for third-party browser engines is coming only to the iPhone.
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The ability to set default NFC and wallet apps will only be available on the iPhone.
If you aren’t needing any emulators past GBA/DS/SNES, afterplay.io lets you play your ROMs on an unjailbroken iOS device using Safari