The difference is that you need a Microsoft account to login in your computer. On macOS an Apple account is require for some services, not to manage the computer user login.

IIRC:

What you can do:

1. At setup time, you are not forced to provide any apple ID.

2. You can login to your notebook without needing Apple ID

3. Install apps directly (i.e not from app store)

What you cannot

1. Install apps from App Store

2. Get Apple care etc.

Fewer people use Macs and those that do are disproportionately more likely to think privacy and freedom are unimportant

> Sort of, but with similar limitations: The App Store, iCloud syncing, iMessage, FaceTime, and other Apple online services are unavailable unless an Apple ID is used.

And you get an impossible-to-remove notification from the Settings app.