The Galaxy Tab Active2 comes with a protective case that's made for the tablet, and which helps to provide a greater degree of ruggedness. The Tab Active2 meets military ruggedness standards (MIL-STD-810G) for drops, vibration, pressure, altitude, extreme temperatures and other potential impacts. The tablet also has an IP68 rating for dust and water resistance, meaning that it should survive after a half-hour underwater, in waters as deep as five feet.
On the other hand, the iPad is not being promoted as a rugged tablet (even though that would have clear advantages in K-12 settings). Apple hasn't offered any details on water resistance, drop protection or other rugged features of the new iPad.