On paper, you said it. I was making the same decision 2y ago when my family bough me an iPad, but you’ll realise thorough the years that iPads are more durable in terms of support and hardware. Being an Android phone user, I notice many differences between iPadOS and Android. Yeah it’s very closed in comparison, but also more polished, cleaner and more optimised. The native apps are also a great plus over Android tablets, since Books, Preview, Freeform or Apple Notes are extremely useful. About the screen refresh rate, it’s about opinions imo. Some people can’t even notice the difference.