Apple has a simple business model for macOS. It exists solely as a vehicle for selling Macs - premium computers with (most importantly) a fat profit margin.
Keeping the customer wanting to buy new Macs (and maybe that new iPhone…and that Apple TV+ subscription…) is what drives their OS to be, generally, much less user-hostile than Windows. The user is the customer; whether through direct hardware sales or through the subscription purchases those hardware sales lead into.
Microsoft, in turn, sells Windows to OEMs and the business world via bulk licensing. You, the consumer, buying a Windows 11 license is not what’s funding Satya Nadella’s new private island. It’s Initech Corp. buying 5,000 PCs with Windows because “no one ever got fired for buying IBM.”
Disclaimer: this is largely all speculation, and if I am off the mark, do let me know.