Hi CrestaProject (@crestaproject), thank you for your question.
No, unfortunately, it isn’t.
The actual version uses the WordPress core function wp_is_mobile(). You will find more information about wp_is_mobile() at https://codex.ww.wp.xz.cn/Function_Reference/wp_is_mobile.
The plugin distinguishes only between desktop and mobile devices. The core function wp_is_mobile() considers both Tablets and mobile phone as mobile devices.
Usually, tablets have also less CPU power than desktop devices.
Considering the CPU power, you usually need a similar content weight both on mobile phones and tablets, but you may afford an heavier content (e.g. a slider) on the desktop device. You should manage the differences in terms of style and design using fully responsive design through CSS, and then this plugin will give you the possibility to remove heavy content for less powerful devices.
Consider also that many server cache systems don’t distinguish between mobile phones and tablets.
This is why the current version makes no distinction between mobile phones and tablets, but it doesn’t mean that in the future I will not add this feature. I will take it into account for future versions.