Finding duplicates is hard. Pictures can be similar enough that the algorithm misses that they're different. This is a pair of picture my Mac Photos keeps coming up with
but they're clearly not, an I want to keep them both!
My guess (only a guess) is that the algorithm used by the phone and iPad must be quite different from the one used for the Mac because of the energy required to run them. People use their phones constantly for energy intensive processes, and they are very sensitive to their phone's battery life. The Duplicate finder runs in the background, when you're not using Photos, and, if it were as efficient as the Mac's version, it might suck the life out of the phone much faster. Probably phones and iPads do most of this business at night when they're plugged in, but then, I'm just guessing.
How are the extra duplicates that the iPad found? Are they things you should look at on your Mac?