The Mac has by far the best, most friendly Interface for Casual Users. Everything you can do is generally available as an entry on a Menu, and you are free to go roaming around examining your options. Very few actions are hidden away. None require memorizing command-key shortcuts.
I think if you look on Safari's File menu, you will see both New Window and New Tab. Right next to them are their command-key shortcuts, if you prefer to memorize them.
Once you get used to a particular Application, and feel the need for speed, you can use the command-key shortcuts to invoke commands just as quickly as on that other kind of computer.
If that does not answer your question, try asking a different question.