Your remark may suggest that everything MS does is “wrong”. This is of course an extreme overstatement and all of their approaches should be evaluated on their own.
It's a declerative boot system, where units can declare their dependence on another unit/service, and they will be brought up in accord, with a potential for parallelization, proper error handling, proper logging, all while the user complexity is a trivial .ini-like file.
It also has a good integration with Linux features, like cgroups, allowing easy user-isolation, has user-services that allow proper resource management, and many more.
systemd is just much better for managing cross-cutting concerns. E.g. having the machine wake up from sleep for a timer and do a task (e.g. backup or updates) which delay sleep is trivial, portable and reliable with systemd and probably technically possible without it.
Sorry, I'm not deep enough into it to determine why systemd would be better. Perhaps it's not. I know it's less unix-y, but we shouldn't treat that as holy imho, it's a good guideline though, I try to follow the unix philosophy.
I personally think that most of the OS decisions done by Microsoft are wrong and should be killed with fire but also I'm far from thinking bad about the people who made these decisions. Perhaps these decisions make sense from their standpoint given the information they had a time.
On the other hand on Linux I'd really wish for a centralized settings repository like Registry. But not from the systemd crowd, of course.
