It's not more restrictive because Apple only applied those limitations to its 1st party OS that only ran on its 1st party hardware. Microsoft was trying to control 3rd party hardware. Nintendo was sued by Atari in 1992 with Atari claiming that Nintendo's control of software on 1st party OS/1st party hardware was an antitrust violation. Atari lost that lawsuit.
It absolutely is more restricting especially to end users. Unlike iOS, I can (and could) sideload, download alternative browser engines, etc. on Windows. I can (and could) also do the same on macOS which is sold as part of the Mac hardware. iOS has been much more restricting than other major operating systems including Android, Windows and macOS whether they are bundled with hardware or not.