All of the features coming to iOS 14 will of course be available in iPadOS 14, which for all intents and purposes is still just an extension of the core iOS experience that’s better tailored for the iPad.
This means that iPadOS 14 will get the new Home screen features, the new widgets, the new Siri and call notification screens, and more. However, there will also be a few iPad-specific UI improvements.
Chief among these is the addition fo Sidebars to many of Apple’s native apps (and presumably available to third-party apps as part of the iPadOS SDK). These sidebars provide a more macOS-like experience in apps like Photos, Notes, Files, and more, support improved navigation and even drag-and-drop support for organizing items.
iPadOS will also be getting more universal toolbar support at the top of apps, along with drop-down menus that can be navigated by tapping-and-dragging in a single motion to select an individual menu item.