But, in Microsoft's case, it's sort of different. They had Windows 10 Mobile for tablets which is the closest thing to iPadOS, I suppose. Windows 10 Mobile couldn't run Win32 applications, similar to how iPadOS can't run macOS applications. Microsoft killed Windows 10 Mobile...
Implementation-wise though, it's a big effort for Apple. They can't just make macOS applications runnable on iOS. Something like reverse Mac Catalyst for iPadOS wouldn't work due to how complicated and different macOS is compared to iPadOS. It would probably have to be a full on emulation of macOS on iPadOS for applications to run.
So, it would seem like starting with macOS then implementing iPadOS on-top would be better than starting with iPadOS and implementing macOS, which is literally what Mac Catalyst is. So now, Apple has to make sure that all iPadOS APIs work with Mac Catalyst (they don't yet) and they have to do something to make the UX work better when switching between touch and M&K.
Bringing it back to Microsoft and Windows now. It's quite similar actually. Think of Windows 10 Mobile = iPadOS, UWP = iPadOS apps, Win32 = macOS apps. Microsoft killed Windows 10 Mobile and replaced it with full-on Windows 10. Windows 10 can run UWP apps.
Similarly, Apple will likely have to kill iPadOS and fully implement compatibility with iPad apps on Mac for macOS to ever be on iPads.