I mean, yeah, there are multiple reasons. Outside of MS having to write something that's universally compatible with way more hardware, it's also that Windows is very anachronistic and backwards-compatible in comparison to macOS. Their OS has a lot of baggage, which makes porting difficult but makes customers (especially corporate ones) happy. You can still run plenty of NT programs built in the 90s on Windows 11, while macOS will be happy to obsolete some piece of software after only a few years. This is also what leads to the whole UI inconsistency thing - the reason why you can still get the NT 3.5 dialogue boxes is because Windows has an immeasurable amount of stuff packed into it.

But to be fair, Apple has also been slipping in the UI department a bit - it's always jarring to see programs have different title bar button sizes (and title bar sizes themselves), as if it's not standardized. Also, their stubbornness to stick to the whole "workspaces, not windows" paradigm from the 90s makes macOS extra annoying to use.