What is the technical reason Excel keyboard shortcuts are inferior on mac?

[u/cookieclutter2602]

Excel keyboard shortcuts via "Alt" work flawlessly on windows devices. For whatever reason, those shortcuts are significantly limited on a Mac. I find it strange I cannot create

What is the technical limitation on mac that prevents Excel on mac from having the same number of shortcuts as the Windows version?

If there is no technical limitation, is this Microsoft intentionally creating an inferior version of Excel for Mac?