I dunno about limitations, but similarly F5 for refresh on Windows feels quite arbitrary compared to Cmd-R.

Ctrl-Tab at least builds on the concept of [modifier]-tab cycling tabs, and Cmd-W makes sense for closing browser tabs because there tabs are functionally the “windows” you’re working with most often.

When working with a bunch of tabs and cycling thru them and wanting to close some of them based on visual decision means that you have to move your hands much more on macOS than on PC, thus ergonomically bad.