The 2023 version is made from magnesium alloy with plastic at the back while the macbook is unibody aluminium.
The 2024 version is aluminium unibody like the macbook and the new speakers are nearly as good as macbook ones from the reviews I have read. However I have only been able to find the 4070 model which is much more expensive than the macbook. There is also the XPS 14 but it is also more expensive than the macbook
Edit :- Found a 4060 model of the g14 https://www.bestbuy.com/site/asus-rog-zephyrus-g14-2024-14-o...
If you get the m3 air with 16gb ram and 512gb ssd the g14 is 100 dollars more expensive but the price will probably drop to lower than the macbook in sales
I then just have to buy any laptop that: 1) doesn't weigh much; 2) doesn't have a fan (this is so much more difficult than it should be it is insane); and 3) has a good enough monitor... I care a lot about resolution and brightness but it might be I don't care enough about color accuracy as I am a software developer and so honestly barely have much use for more than 16 colors and mostly look at photos, again, on my phone (which is also my camera and my media device in general as it is simply better at that so this makes sense). If you are a graphics designer, though, I get it... but weren't they always Apple's core market?
Things that matter to me and that all Windows laptops in the same price range or lower as the MBA have shittier speakers, camera, monitor (both brightness and color accuracy). The trackpad feels entirely wrong on those plastic devices and often you have loud fans turning on at random times. Furthermore they're usually heavier despite being made out of plastic rather than metal.