If you are referring to Train Sim World 4, it is exactly the same game on the Microsoft Store vs Steam. The biggest difference is the infrastructure provided by those platforms (i.e. Xbox App vs Steam App).
Exactly the same gameplay but things to be aware of. Having used both I am more in favour of Steam for the following reasons : 1) More sales on Steam 2) Can use the editor with the Steam version 3) Mods are a lot easier to install on the steam version. but 4) Can use the Xbox store version on both Xbox and PC.