For one, my network samba shares stay connected and mounted through restarts. I could never make this work reliably on macOS.
File explorer is good. Finder always felt clunky and awkward to use. In addition, certain class of software exists for windows and not for macOS. Like FilePilot, Anything, MusicBee, Foobar2000 (Mac version of the latter is not the same as the windows version).
The biggest issue so far for me is keyboard shortcuts for text editing. Cmd-based movements are great and I have very deep muscle memory by now. I could not find a reliable way to recreate this on windows (I can make the cursor movement work, but some selections don’t work the same).