Whatever fits your mental model I suppose, but every window is accessible via keyboard shortcuts on the Mac too, it just needs a different approach.
There are a bunch of third party tools you can use though, [AltTab](1) is free and tries to replicate windows experience on Mac. [Raycast](2) has a Switch Windows command which also allows direct access to any window via the keyboard (bind to alt+tab if you like) amongst many other features.
[1] https://alt-tab-macos.netlify.app/ [2] https://www.raycast.com/
If you’re going to use it I’d probably rebind it in the keyboard shortcuts settings.