The keyboard layout issue is very real!
If you do have a regular layout, the 2 ALTs are indeed supposed to work together.
I remember when I first used a Mac in like 2004 I thought this was fantastic. That’s because at the time Windows (or at least the machine I had windows on), was incapable of rendering individual windows when Alt+Tabbing… So you’d Alt+Tab and try and distinguish between the window you wanted by the name or just plain luck.
However, computers ar better now and are capable of showing little images of the windows in Alt+Tab. The MacOS style is strictly inferior at this point IMO.