It's a reflective LCD, much better in a direct sunlight.
Our mileage certainly varies - I would not consider buying an iPad (I already have an iPad mini and don't want more of that), but this device I really like. It's hard to put a finger on it. I read other reviewers claiming that reading e.g. X in greyscale is less addictive, and I didn't really believe it until I tried it myself. Something is certainly different about my workflows on this device.
Reading it late at night is much more enjoyable than reading an iPad, even with the Night Shift on.
Did you try enabling grayscale in iPad and perhaps with a paper like screen protector? I use one such with my iPad Pro and it’s surprisingly pretty effective for me.
No, I did not, and agree it would be an interesting experiment. Daylight Co still claims the absence of blue light, which cannot be achieved in an IPad from what I understand even with a filter.