One thing that has stood out to me is that when I have two Edge windows open, for example and I switch to the last used window from Safari, both windows overlap instead of just the one window I was working with.
Using mouse is both slower, and needs more mental process to do the same task. Especially if you need to switch repeatedly while doing something, you come up with a short-term muscle memory: use vscode, alt-tab to the other vscode, alt-tab-tab to chrome. Now you know the first alt-tab takes you to the most recent vscode, but two alt-tabs take you to the first one. I develop a vscode extension and do this routinely. On mac I need to either use the mouse, or switch to vscode, then use CMD+backtick to switch to the other. Both are much slower and a disruption to the flow state.
Apple for some reason avoids giving people too many options. Just one option: "threat windows of the same application independently" with a default of no would make everyone happy.