Unlike the TIDAL app, Roon has no difference in audio streaming capabilities between iPad and Mac. You’ll be able to access the same content at the same quality through both without buying extra hardware. And yes, Roon can ship the audio over your wireless network to the iPad. We do not degrade the quality during wireless transmission, or anything like that.
That means that today (with Roon doing no MQA decoding yet), both will play the MQA content without unfolding, and in the future, when the recently announced MQA support is released to the public, Roon will be able to perform the first unfold, both when playing through the iPad and when playing through the Mac.