ipad versions can run on both MacOS and VisionOS (if the functionality is supported on those platforms). You can test against VisionOS as it has a simulator like iOS/tvOS.
Bit harder to test against hardware, if you don't have the funds to buy a Mac or Vision Pro device.
You could ask someone whom does have a Mac/Vision Pro to test it for you, you would need their email address to add them to a test group for your app though (this would use the Apple Testflight approach.)
Topic:
App Store Distribution & Marketing
SubTopic:
App Store Connect
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