In terms of usability, it certainly can be. It's a UNIX system, and you can easily set up a tiling WM and get an experience similar to Linux, with homebrew, neovim, terminals, etc.
You're also not dealing with the typical adware from Windows.
A few years ago I'd say hell no but windows 10/11 has become a nightmare to use. Shady telemetry collection aside it runs hot as all fuck and drains my laptops battery too fast.
I never thought id say this but between the two I'd just get an m2 or newer Mac.
MacOS wasn't too bad at one point. I hate apple with a passion, and their business model is disgusting, but it takes very little to best windows. How about a functioning underlying OS? MacOS has that, windows never has.