I use both daily, and work a lot in Linux environments. I've owned Macs since about 2006 and used them since the early 90s. My thoughts are:
1. Finder is okay, but not great. Explorer in Windows 10 is a cluttered mess (ribbon? wtf?) but functionally superior.
2. Window management is generally better in Windows, but I don't find either perfect or that important.
3. Third-party applications are generally of a higher quality in Mac OS than Windows. They often cost money, but once you get past that, the improved UX and support is generally worth it.
4. OS-level automation is infinitely better in Mac OS; there's no Windows equivalent of Automator, as far as I know.
5. The BSD roots of Mac OS make it far more versatile than Windows, in that the program ecosystem is far bigger than just that of Apple-specific stuff. For example, the one Windows developer on a project I'm working on at the moment is really struggling to get Docker working properly, whereas everyone else has had literally zero problems with it, on Mac OS and Linux. The same goes with Ruby, nodeJS, etc... - most tools are just horrible on Windows, sadly.
6. Games are mostly rubbish on Mac OS.
7. Mac OS is the only OS that has a really good, coherent, well-supported high DPI approach. Windows is a very distant second, and Linux is pretty hit and miss, even in mainstream distros like Ubuntu.
Apple as a computer OS manufacturer have clearly lost their way, so I'm in the process of migrating to Linux. I have tried to work on Windows, but unfortunately it's extraordinarily hard; this may improve with the Linux subsystem, but that is still embryonic, slow and flaky. There isn't even a good terminal emulator for Windows yet (though Hyper is promising).
The things I value the most from each OS are:
1. Snappiness, support for games, and foobar2000 from Windows.
2. Coherence, Transmit, Airmail (best of a bad bunch), high-DPI support from Mac OS.
3. The underpinnings, configuration, flexibility, remote access, automation and (terminal) speed of Linux. Oh, and that it can run on your own hardware, which I really miss in the Apple ecosystem.
None are perfect for me, and obviously my criteria will differ from other people's, but hey.