I think setting up Windows is far easier, but as I tell some folks, at the end of the day I think I have far more fun building and setting up cabinets than actually playing the games. For me,.on the console side, I still have a working atari, new, gc, ps1, genesis, Gameboy, etc but I have fun setting up all that stuff on a pi anyway.
When folks ask about what PC they should use I usually say windows and some fast hardware, but I have probably 7 pis of various flavors and I have fun messing around with them.
Anyway... I get it. I've been messing with the pi since probably 2015 or so... and arcade emulation stuff in general since maybe 1999 or 98. Its been awhile. I've never been a fan of Windows, so for me the Pi is a nice alternative.