Work is not always about content creation, some people work mostly by consuming content (reading websites, browsing photos, selecting movie clips, navigating PDFs, or something else) and iPad is great for consuming content.
For me iPad is better at these tasks i.e. at tasks about consuming content.
I guess mostly because of its form factor (I can sit on a couch, no need to keep anything on my lap, I can adjust viewing positions easily) and the touchscreen input (to me it’s more immediate than working with the pointer).
It’s subtle; obviously you can sit with a laptop on a couch too, and touchpad can be intuitive as well. Still, for me it adds up to iPad’s UX being more approachable, more hands on, and more natural.
Well I can use the exact same apps on the Mac to do all of those things, so there is functional parity. But you get the advantage of a more precise pointing device, keyboard, and an OS that lets me easily have multiple things open at once. Video is certainly better to watch on a Mac, since it's got the correctly shaped screen and doesn't fall over when you set it down.