Apple do love to up their margins for ram and ssds lol. Alot of Apple stuff is honestly quite good, i would expect it given the amount of people it hires and what talent it pulls. Some of the decisions made by the UX team are questionable though.
I do agree macos does a better job at managing memory on 8gb systems vs windows 8gb systems but it isnt anywhere like 8 == 16.
Macos is without question the most efficient OS I use for memory management, im not gonna argue that but to say "lol with apple silicon 8gb is as good as 16gb on a windows intel system" is just wrong.
Macos also does really well with compressed memory compared to windows which it doesnt do for win32 apps only for "modern" apps but that is mostly because apple are super aggressive about leaving old apps to die. windows bends over backwards to maintain compatibility so it is both a pro and a con
windows does a fantastic job at maintaining support for legacy applications but in doing so it holds them back from being able to modernise app management
The biggest benefit for macos is they have a concept called purgeable memory for apps which windows doesnt.