[beingflo]

As the other comments mentioned it's due to application instead of window switching. I find it frustrating to alt-tab to some application with no windows (because I closed it but on macOS that doesn't close the app), which only makes the top bar change and is not my intention 99.9% of the time. AltTab instead has sane defaults and allows a lot of customization including multiple shortcuts for different purposes.

[dylan604]

The understanding of an app quitting when the last window is closed is something that I go back and forth on if I like it or not. I think it really depends on the app. Launching Adobe apps take long enough that it is annoying to need to relaunch them, so I really appreciate that they don't quit on close of last window. Yet apps like Lightroom must totally relaunch just to switch to a new library which is extremely frustrating.

So it seems to me that Cmd-Tab is less of the offender to you than the app not behaving as you prefer when there are no active windows. Seems like your ire is slightly misdirected.