Current iPads have 1GB of RAM. They also constantly evict background applications and even backgrounded tabs in the web browser. Switching browser tabs on iOS is always a gamble as to whether it'll reload the page or not. This makes it impossible to, for example, write a comment in one tab while referencing some material in a different one with any kind of reliability.
iOS is extremely memory efficient but it comes at a cost which can be quite high for some.
Does it matter? The normal usage patterns for Windows (and OS X) is very different and requires more RAM than the typical usage patterns on an iOS devices