Windows is quite an explicit lift of the interface design guidelines specified by IBM as Common User Access ( CUA ).

https://en.m.wikipedia.org/wiki/IBM_Common_User_Access

CUA predates NeXT by quite a lot and so the influence would mostly be going the other way.

CUA was the design paradigm chosen for OS/2, a joint project between IBM and Microsoft. When Microsoft started the Windows Project ( after OS/2 ) they pretty explicitly adopted CUA for it as well.

Thanks for the addition, apparently I'm too young to know this. Indeed: https://en.wikipedia.org/wiki/NeXTSTEP#/media/File:NeXTSTEP_...