Temporary swap users on Ipad

As described, you'll not be able to use your friend's iPad in the manner that you suggest - unless you both accept that your friend will be unable to reuse the iPad for 90-days.

The lockout is enforced by Apple's back-end servers - and cannot be bypassed. Device sharing is impractical.

Outside of Educational and Enterprise establishments, iPad and iPhone are principally intended to be a single-user device - and are not intended to shared in the same manner as you may be accustomed when using a Windows PC or Mac computer - which has multiple user profiles/accounts.

For managed environments, where multi-user usage is possible, the Deployment Guide provides appropriate guidance.

Shared iPad overview – Apple Support

For unmanaged environments, be aware that if you sign-out of iCloud and other Apple services - and allow another user to sign-in - you’ll not be able to change back for 90-days. So as to prevent account abuse, some critical Apple services will only allow one change of signed-in AppleID (on a device) in a 90-day period.

In conclusion, unless you fully understand and accept the implications, you would be well advised to reconsider any attempt to share your iPad with another user.

There's nothing more that I can add. You have been made aware of the implications.

Go ahead and try what you propose. In 90-days, your friend will be able to fully use their iPad again when they sign-in.

While you can reset the iPad to factory settings, you'll not be able to sign-in to many Apple services during the 90-day lockout. The AppleID and the iPad's unique device identifiers are linked.