MacOS uses a considerably different window metaphor than Windows does. This isn't bad, but I think it's fair to call it inherently more complicated than the stacking-windows model that Windows uses or the dead-simple "one app fills your screen" model of iOS/iPadOS. At least, that's the immediate problem I've seen family members point out with MacOS.
It may depend on what you're used to. Whenever I use Windows 10 I feel like I'm fighting a window manager which is constantly trying to eat up the whole screen, even for simple things like settings. I don't get that feeling on macOS or any of the Linux desktop environments that I use.
Windows has always had inelegant desktop metaphors, but it's straightforwardness makes it very easy to understand. It's slow, but it's also easier to understand than typing random things into Spotlight and hoping you get what you want. I don't like Windows by any stretch of the imagination, but it really does "just work" moreso than MacOS or Linux these days.
Yes, but on Windows the same shortcut (Alt-Tab I think?) does both and I'm pretty convinced that is better - especially with full screen apps (windows) on the Mac.