Keyboard shortcut keys Command and Ctrl should not be used interchangeably
The keyboard shortcuts in Mac does not necessarily tie with the Command key. Most shortcuts work with Command key, but some works with the control key. For eg. the filter shortcut works with Ctrl + shift + L which is the same as in Windows. If Command is the equivalent of Ctrl in Mac, it should be applied across.
Thanks for your valuable input. You may find a list of shortcut supported in Mac Excel here: https://support.microsoft.com/en-us/office/keyboard-shortcuts-in-excel-1798d9d5-842a-42b8-9c99-9b7213f0040f#PickTab=macOS
In Mac Excel most command we support both cmd and ctrl, with a few exceptions. The purpose of keeping some shortcuts not aligned between Mac and Win32 Excel (like the filter shortcut you mentioned) is to have backward compatibility, so people with experience using prior versions of Mac Excel may find it less confusing when using these shortcuts.
Please let us know if you have further questions regarding this topic.