Sure, one from last week: I needed to connect to an iSCSI target from a client's Mac. This has been easy to do on any Windows machine since at least Windows 7.
I don’t feel that macOS not shipping with a particular feature can fairly be called an Apple-imposed restriction, especially if you can get that feature from third-party software.
There are plenty of things that you can’t do out-of-the-box on Windows but can on macOS, like SSH into remote machines.
SSH has been built in to Windows 10 since version 1709. FWIW. But even then, Putty and its ilk are free. The globalSAN initiator recommended for Macs is $89.
There are plenty of things that you can’t do out-of-the-box on Windows but can on macOS, like SSH into remote machines.