You're sitting on the point of view of a software developer.
Microsoft's point of view is that the underlying software doesn't matter. The user's software _has_ to run. The Application Compatibility Database (https://learn.microsoft.com/en-us/windows/win32/devnotes/app...) is, overall, a relatively small component, and all it does is apply some shims if your executable is in that list. Performance issues in Windows do not stem from anywhere near the kernel. The kernel team is absolutely top tier. The kernel itself is of much higher quality than what you'd find on Linux, or MacOS.
Microsoft's point of view is that the underlying software doesn't matter. The user's software _has_ to run. The Application Compatibility Database (https://learn.microsoft.com/en-us/windows/win32/devnotes/app...) is, overall, a relatively small component, and all it does is apply some shims if your executable is in that list. Performance issues in Windows do not stem from anywhere near the kernel. The kernel team is absolutely top tier. The kernel itself is of much higher quality than what you'd find on Linux, or MacOS.
Now, the upper layers however...