Is the OP's question resolved? Or are we just posting "general guidelines"?
To start with, I am a little confused about what we're talking about here, because "migrate files from windows to mac" implies a one-way transfer of files, and that once they are copied off Windows they will be used only in the Mac.
Alternatively, it seems like OP might (?) actually want to be able to work with the files both from Windows and from Mac.
Either way, there are two main methods of transferring files: using physically attached volumes & "sneakernet", or over a network.
You can put the files on an external physical storage device (SSH, HDD, flash drive, etc.), copy from Windows into the device, then plug the device into your Mac and access them there. For this, you will want the external drive formatted as NTFS if you only need read-access to the files from the Mac side, or exFAT if you want to be able to read & write the files in-place on the storage device from the Mac.
If you want to use the network instead, you can create an SMB share either in Windows or in macOS on the computer you already have to copy to/from one computer to the other. Or you might be able to use ssh if you can get that configured on both devices.
As described, I prefer to use `rsync` for all file copying, both between physical volumes and over the network, with the `rsync -vrahPl` args or the extra `-z` arg with ssh configs. These days you can actually use `rsync` directly from within Windows thanks to the Windows Subsystem for Linux. Not sure if `rsync` is available in Windows cmd.exe or PowerShell by default. Its not terribly hard to enable WSL2 on Windows so I might suggest trying that first and then seeing if you can't get ssh configured on both devices.
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if you really just want to ditch Windows and gain access to the files from Mac, I think my first course of action would be to simply rip the hard drive out of the Windows machine, put it inside any basic USB external drive enclosure (or hard drive dock if the drive is headed to the closet after copying), plug it into Mac where it will be read-only thanks to NTFS, and from there just copy files to the desired destination. Simple, easy, all it costs is $10-25 for an appropriate USB enclosure or dock.
If you actually want to be able to continue working with the files from both Mac and Windows, I would start thinking about either setting up a dedicated PC/Mac to run as a file server over SMB, or just get a dedicated NAS device, or something in between. Accessing files over the network is the real solution to OS filesystem compatibility questions