I agree that Finder is somewhat weird in regard to hierarchies, but it all makes sense if you get to know it: basically, you can move around with CMD+Arrow. Up goes up a directory, down goes down a directory (or opens the file). Left / Right go forward / back in history, like a browser.
I'm not sure Windows is such a great example in the conversation about file systems, what with its "collections" and abstract hierarchy which is sometimes upside down and somewhat – but not fully! – circular.
Open an explorer window, click on your name under "quick access". You're in the home directory. You also have a "Desktop" folder there. Go in there. You see your desktop files. So far so good.
Now go back to your user folder and click "up". You're now in "desktop". What?! Only now, there's other stuff in there. How many desktops are there?!
Now go back to your user folder, choose any folder. Click on the address bar. C:\users\your_name\your_folder. Click twice "up", you expect to be in C:\users, right? Ha!
Now type C:\users\your_name\your_folder, or browse through the C:\ in the left pane. Click the address bar and compare with earlier. Now click up. Very intuitive. Depending on how you got somewhere, your apparent hierarchy is not the same.
Back to the "quick collection" thing, there's a desktop entry there. Click it. Looks like the first desktop folder, so no surprise here, right?. Click up. You end up in "my computer"!
Now, do the same operations in Finder. How many different desktops are there? Not sure how Windows is more logical or user-friendly.
I side with the other poster who said that most "common users" just don't understand file systems, and so they put everything on the desktop because it doesn't go away.