I have a 16" M1 Max MacBook Pro with 32GB RAM and a PC with 32GB RAM. I really don't see how Apple believes that 16GB of RAM = 32GB RAM on PC.
In fact, it seems that my PC can push more "RAM" as it also has 16GB of VRAM from the RTX 5080 additionally available.
32 GB on my Windows laptop > 32 GB on my MacBook Pro because one of my Windows programs needs ten times as much ram on macOS.
I also use the Logi Bolt dongle, which, for some reason, uses 810 MB of RAM on macOS but doesn't use any RAM on Windows.