The issue on iPadOS is you cannot close the compose dialog at all if you have set isModalInPresentation: The user has to force-close the whole app. And not setting isModalInPresentation isn't practical on iPadOS, as every unintentional touch outside the compose dialog closes the compose dialog. And it is way too easy to touch the region outside the compose dialog. In addition, every time the user closes the compose dialog this way, a new mail draft is added to the users mail account. With the "Close" button, you'll be given the option to save or delete the draft instead.
Topic:
App & System Services
SubTopic:
General
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