Big difference is that you can use macOS without a user account. Can't do that with Windows without some hidden terminal magic.
replyMacOS doesn't have to force it, users will gladly sign into their iCloud account. Virtually nobody uses the Windows Store, but the Mac App Store is a necessity given how restricted 3rd party apps are on macOS now.
replySince when is the Mac App Store a necessity? It's still possible to download DMGs straight from the internet and install the .app by dragging it to /Applications
replyThe only restriction to 3rd party apps are unsigned apps. Very rare these days, mainly small hobby projects. You can still activate them through the System Settings.
Unsigned apps are a pain, but you can have your app signed without being in the macOS App Store. Nearly all my apps are signed and non-App Store. e.g. Homebrew requires Casks be signed, so anything you can install via Homebrew is a single line to install without additional restrictions.
replyThough if you want to get rid of the persistent nag on your Dock to log in to your Apple account, that's a significantly higher level of magic than what it takes to use Windows without an MS account.
reply(I just installed Windows a week ago without an MS account, and it was a 30 second step during setup to skip an MS account. The steps to get rid of the macOS nag are daunting enough that I just live with it permanently.)