In my opinion final experience for user is always superposition of hardware + software (it is not just hardware specs!). From my observations PC nowadays could only compete with Mac by stuffing more CPU and/or RAM, hoping that user will hook up - especially "specs collectors".
I fundamentally agree with you, and find this particularly evident when comparing Final Cut Pro to Premiere on similar hardware (both Windows v Mac and both on Mac). Apple's Final Cut Pro X, can render 4k video on the bloody MacBook, at a comparable speed to Premiere on a high-end iMac with a 4GHz i7. Or at least roughly similar time frames. Now if that doesn't say it all, I don't know what does.
That said however, I actually have a lot of respect for the way Microsoft coded Windows too. In the areas I find important, and evidently the areas you find important, macOS is supreme, but Windows does have its advantages. Some very major in fact. For instance the graphics API for 3D rendering. Now for ages, Apple has been stuck with OpenGL 4.1 and recently Metal too, whilst Windows has OpenGL 4.5, Vulkan, DirectX11, and DirectX 12, every single one of them beating both Metal and OpenGL 4.1 on Mac in terms of performance. Now granted, Metal can probably run faster than DX11 and OpenGL 4.5, but with the optimisation through the entire stack, from GPU vendor to game developer, the Windows side of things beats the Mac on performance in this aspect. Windows also supports SpeedShift for new Intel CPUs which Apple still hasn't implemented, even though it could improve both responsiveness and battery life. I could go on, but the point is that both operating systems have pros and cons, and whilst I'd say macOS is the definitive winner any day of the week, if all you care about with your PC is video games... Well, Windows wins hands down. Or if you need to run an Active Directory server, albeit again, if Macs had more customisable hardware, I think they'd make for better servers too, purely on the basis of the Unix shell. Though Linux gets the best of both worlds on that
Anyhow, I've started just rambling now.