I agree. The question makes no sense. Windows (after they consigned DOS/9x to the bit bucket, and not counting DEC VMS) is essentially a single OS development stream. BSD, on the other hand, after it graduated from Berkeley, became many parallel development streams, growing over time. It makes no sense to compare an entire development stream against a single version of another OS.
Other than some of the BSDs which stopped moving forward at some point in history, they are all the "latest and best version", some more "latest" and/or "best" than others. Each parallel BSD development stream has had its own strengths and focus.