If you are using a SATA or M.2 SSD in your Windows PC, the NVMe storage in the Apple device is of course faster. Another reason could be the type of SSD you have installed in your Windows PC, Apple actually uses NVMe SSDs in their newer devices which is the fastest storage technology available to consumers right now. Also, in the newer MacBooks/iMacs are T2 Coprocessors installed which optimize the macOS disk access. I think it has to do something with the APFS filesystem that Apple is using, and of course don't forget about the software-hardware optimization that only Apple is able to achieve with their hard- and software built in-house.