FWIW, I'd say that Win10 display scaling is better than macOS, since you can use non-integer scaling factors. Linux used to be better still, with arbitrary scaling; but recently I've noticed that Gnome has also adopted the macOS model, which is really annoying on some display sizes, mostly on laptops (e.g. on Thinkpad X1, 1x is too small, and 2x is too large). For Macs it's more viable because they control the hardware, but there are some specific scenarios where it doesn't help - I remember this was a major problem when trying to hook up a Mac Mini to a TV a few years ago.
The main complaint here, though, isn't that there are multiple zoom levels of the same icon, but that it's shipped with the app, instead of being provided by the OS.