May I remind everybody that the question was:
I'd like to use a single image as both a regular favicon and iPhone/iPad friendly favicon? Is this possible? Would an iPad-friendly 72x72 PNG scale if linked to as a regular browser favicon? Or do I have to use a separate 16x16 or 32x32 image?
The answer is: YES, that is possible! YES, it will be scaled. NO, you do not need a 'regular browser favicon'. Please look at this answer: https://stackoverflow.com/a/48646940/2397550