Ofc WIN version is better. And even console post.
So yes, for GOG it always the case for most old DOS games. And DosBox releases actually better than ScummVM GOG releases, when GOG did it a little bit wrong.
There is some 3rd party sites about GOG API Db like steamdb .info about SteamCDR
Main current is
http://www.gogdb.org/
and outdated archives of some others.
Sometimes there is no WIN version mentioned - but it exist in game folder. It is not for subj game, but here the exaplme - X-com 2 TftD - you can see it by files list on that GOGdb site.
In some case you have CD-image. Sometimes it renamed cue+bin -> cue+gog or dat+gog. It is still cue+bin.
Some gams still present only in DOS variant - all ScummVM GOG builds releases. Or Theme Hospital. No cd, no win exe. Heroes 1 - full DOS+WIN but no win exe. Heroes 2 instead of put just win exe (like in X-com 2) - separate windows build installer.
GOG just cant bring normal DOS release to us for most DOS+WIN and some DOS only old games.