I don't think it's a mystery. On your MBP you can write a rule that eliminates spam so that you never see it. On the iPad, you can't.
I have the same problem…I write rules to send spam into the ether so that I never see it on my iMac, but it shows up on the iPad. And then, as the first pain in the butt, I go through two steps to get rid of it on the iPad - first delete and then empty trash. The iMac is a simple Command-x.
The second pain in the butt is that I can't expand headers on the iPad so there's no value in forwarding it to the ISP or others who deal with spammers.
My advice? Just have a glass of wine and accept that there are somethings sent to try us and not much we can do about them.