When choosing an iPad, there are many potential considerations. You don’t necessarily require a WiFi+Cellular model iPad - however, there are potential benefits in choosing a WiFi+Cellular model over a WiFi Only model.
An iPad, whether a Cellular model or not, is not capable of directly accessing Cellular Voice or SMS/MMS Messaging features. An iPad with either WiFi or Cellular connectivity alone can only access IP-data services. If you add an eSIM or a physical DataSIM and Cellular plan to a WiFi+Cellular model of iPad, the number associated with the SIM card is only used to identify your account for billing purposes. This number is cannot be used for making calls or sending messages.
However, when either a WiFi+Cellular or WiFi Only iPad is used along with an iPhone, the capabilities of iPad significantly broaden to include access to Cellular Voice and Messaging services of the associated iPhone - relayed to the iPad over WiFi using Apple’s continuity features.
More information about Continuity and the relevant Cellular services can be found here:
Continuity
Use Continuity to connect your Mac, iPhone, iPad, iPod touch and Apple Watch – Apple Support
SMS/MMS Messaging
How to forward SMS/MMS text messages from your iPhone to your iPad, iPod touch or Mac - Apple Support
WiFi Calling
Make a call with Wi-Fi Calling – Apple Support
If you have an iPhone, the ability to make or receive calls from an iPad can be a very useful level of integration.
Returning to the functional differences between WiFi Only and WiFi+Cellular models of iPad - you might wish to consider that only WiFi+Cellular models of iPad have built-in GNSS/GPS capabilities - this being a function of the iPad Cellular chipset. WiFi Only models of iPad have no GPS capabilities with which iPad Location Services can derive location. This fundamental difference may significantly impact your ability to use mapping or other Apps that require precise location data - in particular if real-time positioning (e.g., a moving map) is required. When using a mobile phone’s hotspot, the phone does not share GPS information derived from its own positioning capabilities.
WiFi Only iPad models can only “infer” their location from a crowdsourced-database lookup of neighbouring WiFi networks for which the geographic location is known, or the geographic location of your public IP address. For static applications in urban locations, where the location of IP public IP addresses and WiFi networks are known, an “inferred” location can be relatively accurate. However, in rural locations, or when using a Cellular/Satellite/VPN connection, location accuracy of an inferred location [if it works at all] may be very inaccurate.
Choosing a cellular model does not commit you to adding a cellular service plan for the iPad, but provides this additional flexibility if future needs change - and ensures that you have immediate access to GPS/GNSS and precision positioning services.
Armed with this explanation, you should now be better able to determine whether a WiFi+Cellular model iPad is more suited to your current and potential needs, or if a slightly cheaper WiFi Only model (with reduced functionality) is adequate. Many users choose a WiFi+Cellular model, if only for the benefits of Precise Location services that will aways be available.