OK, you still leave a very small, microscopic, layer of adhesive after removing the black tape, but really, new tape will still stick to that. We’re not trying to make the iPad water proof - we’re simply trying to make the components secure and not fall apart. Shame Apple couldn’t have used screws instead!
Yes this is a bit of a pain, but I did succeed after about 5 minutes.
I used a standard out of date credit card or equivalent, which is strong and costs nothing.
Working from the edge nearest the case, as shown above, I managed to get about 1 cm lifted, then apply hairdryer in that gap, directly between battery and case, followed by some brute force with the card to keep sliding, wiggling and prying. Eventually one of the cells is lifted out of the way. More heat with hairdryer on back side of case, then as before slide the credit card hard under the battery, wiggling, eventually getting the whole battery out without damage.