I would say that there are two differences. Microsoft has always had its hands in multiple pies. MS Flight Simulator dates back to 1982 and was released for DOS and classic Mac OS. They had a small but ready team to get into gaming. Microsoft has always wanted to dominate all software, even if they don't succeed.
The more important difference is that gamers are already deeply immersed within the Microsoft ecosystem. Almost every gamer going back decades used a Microsoft operating system for gaming, whether that be MS-DOS or Windows 95 onward. Even if you're a console gamer only, you already know Windows from school, work or a home computer. Microsoft owns and defines the APIs that most games already used.
Until recent times, Apple and the Mac were this strange niche meant for graphics designers, desktop publishing and certain parts of the education system. While the general public has become more friendly toward the Mac because they often use iDevices, there is substantial resistance among hardcore PC gamers. I don't think that's a stretch in logic, there's one presenter on Linus' channel that never passes up the opportunity to refer to Apple as a "cult". They play into the stereotype because it never fails to get their audience all hot and bothered because Macs are often seen by that crowd as toys not meant for gaming.
I would wager that many of them have never used a Mac, have no interest in doing so, and it's hard to change that mindset. (It's almost like hardcore PC gamers think like a cult...) Apple is never going to cater toward the folks who do water cooling, select their favorite Noctua heatsink, or even just the average person who replaces a graphics card every couple years. In fact, Apple are heading the opposite direction with their historical vertical integration strategy. Good luck at winning over the Linus, Jayztwocents, Hardware Unboxed and Gamer's Nexus audience with that strategy. It's impressive when Max Tech videos hit 100K hits, until you consider that gaming videos regularly get over a million.
We've been on this same merry-go-round with Apple and gaming for decades, yet they have shown little interest in becoming a gaming powerhouse, and despite all the arguments in this forum, I have yet to see any signs that Apple has any interest in making a substantial push into the "AAA" gaming market.