And it also charges you 100$ a year plus half of what you earn on their app store.
Microsoft's revenue split for the Windows Store is an identical 30%[0] (in most cases). There is, of course, the benefit of not having to pay any annual registration fees on Microsoft's platform.
[0]: https://docs.microsoft.com/en-us/legal/windows/agreements/ap...
[1] https://blogs.windows.com/buildingapps/2018/05/07/a-new-micr...
For the time being, my comment stands.
If you want to write apps for macOS and distribute them yourself you can do so with no cost.