Can iPhone link to Samsung Galaxy S-10 lite tablet?

It depends. For simple things you can such as a hotspot or transferring data. But for direct integration such as calls and texts won't work as they are entirely separate operating systems.

Link in what way? What exactly are you wanting to accomplish? There may be third party apps that do what you want.

Link via Wi-Fi?

Link via cable?

Link via Bluetooth?

Something else?