I do not think so.
macOS 11 was unveiled one year ago. macOS 12 was unveiled this year. Should Microsoft want to catch up in terms of numbering, it would have already released Windows 11. Plus, Microsoft releases a Windows version with different numbering every 5 years or so, while Apple releases a new version of macOS every year. There is no way Microsoft would ever keep ahead if it keeps its release schedule.
Plus, Windows has a market share of over 90%. Windows is widely used by companies that need the kind of support and compatibility it offers, and consumers who would never be able to afford a Mac.
Microsoft is probably not worried about macOS.