Regardless of the reasoning or length of time it took to adopt the feature, it is here today with support for all Gmail users, including G Suite and personal accounts. Split View allows you to use Gmail alongside any other app that supports the feature (via Engadget). 

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How to enable Split View on iPadOS

In case you haven’t already been using Split View on your iPad, the first step is to make sure you have already enabled the feature. You can do so following the steps below.

Go to SettingsTap Home Screen & DockSelect MultitaskingToggle Allow Multiple Apps

Multitasking with Gmail on iPad OS

Triggering Split View in Gmail is the same as any other app. While you are in Gmail, simply pull up the Dock with a short swipe up from the bottom of the screen and then drag and drop the app that you would like to use on either the left or right edge of the screen. Google is quick to push its own apps, letting you know that you can use the functionality to check your Google Calendar while responding to a scheduling email or to drag and drop pictures or videos from Google Photos into an email.  There is a good chance you are in Google’s ecosystem if you use Gmail, but there are thousands of other apps that are compatible with Split View, so get out there and enjoy your new Gmail multitasking.