I do not know anything about Windows.
MacOS came from Unix. Linux came from Unix. That is the extent of my MaxOS kernel internals knowledge LOL
Knowing what I do know of operating systems, it is logical for kernel tables to have size limits somewhere for the same reason Linux as these default limits.
Are you aware – You can increase the size of the inotify table on your machine?
As a secondard consideration, media storage with lots of unnecessary nested directories waste these precious slots … Curation of directory structures is important
e.g. /nas/Movies/Movie.JUNK.4K.UNKN/Movie (year)/Movie (year).mkv
Top of the library is /nas/movies.
this example wastes 1 slot. “Movie.JUNK.4K.UNKN”.
If all movies are this way, there is 50% directory waste.
Photos and Music are often the types which consume the most notify slots.
They tend to be over compartmentalized quite frequently