Microsoft has not ignored the need for connectivity. The "Phone Link" app (formerly Your Phone) is pre-installed on Windows 11. While it works best with Samsung Android devices, it does offer limited iOS functionality.
You cannot use native AirDrop to send files from Apple devices to a Windows PC. However, : airdrop to windows
is Apple’s proprietary, ad-hoc wireless file-sharing protocol. It uses a combination of Bluetooth (for device discovery) and Wi-Fi Direct (for high-speed transfer). AirDrop is not available on Windows because: Microsoft has not ignored the need for connectivity
Install LocalSend on both your Windows PC and iPhone – it’s the closest you can get to AirDrop on Windows today. You cannot use native AirDrop to send files
To understand why AirDrop doesn't exist on Windows, one must understand the technology. AirDrop uses a combination of Wi-Fi and Bluetooth to create a peer-to-peer network between devices. It relies on deeply integrated hardware protocols specific to Apple devices. Apple creates hardware and software in tandem; Windows, conversely, is an operating system that runs on thousands of different hardware configurations from Dell, HP, Lenovo, and custom-built rigs.