Well. There are a set of applications that are not available on MacOS (in my experience, mostly scientific/engineering applications, but colleagues in medical fields have told me the same thing). Yes, you can run those apps in a virtual machine, but if they're critical to your work, that's not a very appealing solution.

Otherwise, though, MacOS is simply another computing platform. I'm a heavy user of MacOS, Windows, and Linux/UNIX, and am not particularly persuaded by arguments that any platform is definitively "the best." It's certainly an attractive machine and UI, with well thought-out aspects. But it has its issues as well.

For many users, the experience on MacOS is much better than it is on Windows. For others, the reverse is true. I switch back and forth between my machines regularly, and fall on the fence. It all depends on how and where you push the computer's interface.

It's probably true that Windows requires significantly more care to keep it as usable as it can be (the "bit-rot" effect). A non-carefully-tended Windows machine, after running for a year or so, gets pretty crufty; with similar care, a MacOS machine is still pretty snappy. That's probably worth the price of admission to many users.