Nah, MacOS > Windows for me:

1. Homebrew > Chocolatey. Yeah, Homebrew doesn't hold a candle to apt/pacman/dnf, but with Homebrew you can install popular programs used in Linux like btop. With Homebrew, you can turn your terminal into something that mostly resembles a Linux terminal. Meanwhile, you're stuck with installing Windows programs like Notepad++ with Chocolatey.

2. MacOS comes with zsh by default, which is useful because zsh is used by other Unix-likes like Linux and BSD. As of Windows 11, the default shell is Powershell. Unless you really like Powershell, having zsh instead of Powershell is a plus if only because it's also used in other OS.

3. Spotlight > Windows search. Windows search is trash tier. It's slow and gives you useless shit instead of what you want. And unless they really botched spotlight post-Catalina, spotlight is honestly better than most Linux DE searches. Not as good as the golden standard for searches: KRunner.

For everything else, they both suck and require third-party tools to make them suck less. Windows is only better than MacOS if you're a g*mer.