Imports slower on my Windows PC than on my Big Sur Mac

I'm totally baffled by the fact that Imports slower on my Windows PC than
on my Big Sur Mac
in some cases (WAV in particular) significantly so.

This is a spin-off observation from the testing I did today for Bug #2745.
For that I made a Macro that does
a) 3 imports of a one-hour MP3 audio file
b) 3 imports of a one-hour WAV audio file
c) 3 imports of a one-hour AAC audio file
Copy of Win Macro attached

On W10 (seconds)
MP3:   18.6   16.5    16.1
WAV:   44.5   21.7    25.1
AAC:   26.7   12.9    18.2

On Mac (seconds)
MP3:   11.8   12.0    12.0
WAV:    4.8    5.0      5.2
AAC:    8.7    8.7      8.8

1) So we see WAV at an average 30 seconds on W10 versus 5 seconds on Mac
2) We see AAC at an average 14 seconds on W10 versus 8.7 seconds on Mac
3) We see MP3 at an average 17 seconds on W10 versus 12 seconds on Mac

So:
a)  the Mac is consistently faster on the imports
b) but also note that while the Mac is pretty consistent,
    in contrast on Win the first export of a file-type seems to always be
the longest

Both these machines are pretty similar in Spec:
Both are 2-7GZ 8GB RAM dual-core
Both have 256GB SSD ( Win has 60GB free, Mac has 90GB free)
Both are Intel processors - Win is i7 Mac is i5

The only difference is that the Windows PC is my primary workhorse so gets
more work
Does this make the SSD more fragmented and thus slower?


Fortunately most of our users will not notice this as most of then work on
just the one
platform so will not see X-platform timing differences.  Plus our timings
for 3.0.2, 3.0.0
and 2.4.3 are pretty consistently within good tolerance.


If anybody can cast any light on the mystery I'd be most grateful.

Thanks,
Peter.

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SetPreference:Name="/EnableMacroTracing" Reload="0" Value="1"
ClearLog:
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.mp3"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.mp3"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.mp3"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.wav"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.wav"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.wav"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.m4a"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.m4a"
Import2:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour.m4a"
SaveLog:Filename="C:\\Users\\Peter\\Documents\\Audacity\\TEST\\One hour import speed tests log.txt