It also doesn't say it's available on iPad or Macs. I own iPhone 15 Pro and Pro Max, iPad 11 Pro and MacBook and I can confirm it's an option on iPhone, but is NOT an option on iPad or MacBook Pro. Other articles I've read (not from Apple) confirm this an iPhone Accessibility setting, not an iPad Accessibility setting.
And if you think about it, it's intended to essentially work like a remote control. iPhone is the perfect size device to use as a remote control. iPad really isn't an ideal sized device to use as a remote control.
If you want to contact Apple directly feel free too.