There are several scenarios where it clearly doesn't look that good, and where Windows objectively does a much better job.
Most people (and companies) aren't willing to spend $1600 on Apple's 5K monitor, so they get a good 27" UHD monitor instead, and they soon realize macOS either gives you pixel perfect rendering at a 2x scale factor which corresponds to a ridiculously small 1920x1080 viewport, or a blurry 2560x1440 equivalent.
The 2560x1440 equivalent looks tack sharp on macOS. It renders at 5120x2880 and scales it down to native, as I said it’s effectively supersampling. I used this for years and never experienced a blurry image. I now run a 5k2k monitor, also at a fractional scale and again it looks excellent.
Most people (and companies) aren't willing to spend $1600 on Apple's 5K monitor, so they get a good 27" UHD monitor instead, and they soon realize macOS either gives you pixel perfect rendering at a 2x scale factor which corresponds to a ridiculously small 1920x1080 viewport, or a blurry 2560x1440 equivalent.