Was looking for a cheap-ish iPad for my kid's school after he smashed the screen on his current one (7th gen). This looks like a good deal for a refurb from a reputable seller, with iOS 26 support confirmed (I don't know how much that matters?). I've bought a few things from Australian Computer Traders before, and have had no complaints.
$165.17 if you have eBay Plus
Also, iPad 7th Gen is $152.15 ($148.57 with eBay Plus) delivered, but I don't think it is eligible for any future iOS upgrades beyond 18.7