It is important to clarify immediately that . The two file formats are fundamentally incompatible because they are built for entirely different operating systems (Windows vs. iOS) and processor architectures (typically x86/x64 for Windows vs. ARM for iOS).
The larger barrier is not the CPU but the OS. A Windows .exe makes thousands of calls like: exe to ipa converter exclusive
Have you found a tool claiming to be an "exe to ipa converter exclusive"? Run the file through VirusTotal before opening it. Better yet, leave the link in the comments so we can debunk it for the community. there is no such thing as a direct