Big difference is that you can use macOS without a user account. Can't do that with Windows without some hidden terminal magic.
MacOS 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.
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.
Since 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
The 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.
Though 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.
(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.)
There’s a pretty big difference as Apple can’t access the data stored in iDrive. Only you can locally.
Big difference from google and microsoft where everything you type and do is being tracked and fed into ads.
If you care about privacy, Linux and BSDs are the only options, but actually good out-of-the-box Linux laptops are few and far between.
Except for Chromebooks, of course.