In the second version of the iOS and iPadOS 15 beta versions, developers were allowed access to the extra RAM via an entitlement code. This will allow the app to tell the operating system that it can work better with the extra resource.
Granted, the caveat here is that the app must still be able to work properly without it. After all, having that much RAM is still a luxury exclusive to newer devices. Beyond the iPhone 12 Pro and Pro Max, no other iPhone will be able to make use of this, for example.
All that being said, most apps wouldn’t need to make use of that much resource. Overall, this will be a benefit that is mostly only seen by owners of the newer models of the iPad Pro. Access to more RAM will certainly allow their performance to match laptops, as the company frequently touts. (Source: Apple via TechSpot)