Can you establish two users on an ipad

No, iPads are single user devices. There is no way to keep things sepearate between users.

An iPad is basically a single user device, with one set of apps and content on it - you can't set up separate user accounts like you can on a 'normal' computer.

not very well

if you such with a new source you whipe the device first

if you switch appleID in settings->general->store then all apps from the other device are still there but can't be started not sure what happens if one then download the same app with the other appleid