Windows 8+ does, windows 10 has no problem with resolution independence. Some legacy apps that run on windows break, but not something modern like Visual studio, chrome, etc...

Windows has issues with HiDPI once you have multiple screens with different densities, and it's not just with legacy apps.

In any case, Windows is just using a scaling feature. But when you scale, you are losing workspace in exchange for sharpness.

When 4 physical pixels translates to 1 logical pixel, you've actually lost 3 pixels of potential real estate on a screen size where your eyes can actually discern those pixels.

On a 15" 4K monitor, losing that real estate is not a big deal, because >90% of people can't easily read or see anything scaled at 1:1 on a screen that size. When you scale that screen at 200%, you're basically using a 1080p screen with sharper text. You don't gain any real estate at all from the higher resolution.

On a 40" 4K screen, it's a whole other story. The text may not be sharp, but you can have way more windows open on that screen, which makes it easier to multitask. It's like having a grid of 2x2 20" 1080p screens.

-addendum - my visual limit is 1080p @ 1:1 on a ~14" screen, which is why I am fine with no scaling on my 4K 27" screens.