Here's an IT perspective for you.
In my work environment, my team support both Mac and Windows devices for developers, artists, animators, audio engineering, social, QA etc. We're about 50-50 split between the two platforms and all are managed in MDM to some extent. Most of these roles generally require a high end device due to the workloads and tooling they use, but it's only really the artists that are restricted to Windows because of some in-house tooling that's Windows-only at present. Developers tend to be mixed between the two, though most will have access to both for testing. Almost every other tool these teams use is platform agnostic. As a result, the decision as to whether a role goes Mac or Windows is largely determined by the lead of that team and what processes are in place, e.g. if a process for a task is setup with Mac in mind, then Mac's the preference. If there is no requirement for one over the other then the choice goes down to the employee. Interestingly when this happens, people don't just default to Mac because of the shiny....they look at where their skills are and what they are most comfortable with to perform well in their role. We've had more people request Windows for this reason alone than Mac.
In terms of cost vs performance, the Apple silicon Mac's are hard to beat! It'd likely be a different story if Apple stuck with Intel chips but that performance and efficiency gains by moving to ARM were pretty serious! There are very few business-grade Windows devices that can match the Mac's performance where I'd feel confident it could make it through our defined hardware lifecycle without being an absolute dog by the end of it, and believe me, we've been around a few trying to find something suitable! It always just feels like a compromise with them; solid performance but a battery thats trash, or decent battery and reasonable performance but the build quality is pants. From my perspective, Apple silicon Mac's really do have it all for basically the same price except they have far better value at the end of their lifecycle to claw some cash back for new devices. The AppleCare+ and often warranties offered by business resellers is often decent too and certainly mostly comparable to the robust offerings from people like Lenovo and Dell. Anecdotally, we see far less hardware issues with Mac's generally which certainly add's to our perception of them being robust and reliable.
For us, it's a little harder to manage MacOS with MDM to the same level as our Windows devices but this is simply because we're trying to do it all with one platform where there are limitations. It was a conscious decision to make cost savings.
