Redditor u/j1ggl did a test to compare Finder and Files using a folder of 2048 texture files. The folder was only 1MB, but iOS Files still handled different tasks way worse than Finder. For example, using the app’s built-in zip function, zipping the folder took 3 seconds with Finder and 38 seconds with Files. Unzipping took 7 seconds versus 42 seconds, respectively.
Conclusion: The Files app for iPhone/iPad is badly optimized and not ready to handle a larger amount of files, even though they take up just 1MB in total. It is also worth noting that the iPad required several reboots to even achieve the zipping and unzipping of the folder.