Big difference is that you can use macOS without a user account. Can't do that with Windows without some hidden terminal magic.
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.)
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.