Garage Band is made by Apple, so yes, it is Mac only. It is extremely simple. As far as I know, there is nothing out there for a PC that is that simple. I messed around with it a bit several years ago. I don't know how it's changed since then, but I was not impressed. Simplicity does not always mean good. In this case, it means lots of useful features are absent.
In my opinion, there are three main types of people that use Garage Band.
1) People who are not serious about making music. OK, for them, simple is good.
2) People who think putting a bunch of premade loops together is making music.
3) People who are serious about making music and who should use a real audio software. For those folks, Garage Band is extremely underpowered. When I messed with it, I was amazed by the number of useful things that simply couldn't be done in it.
In addition to the ease of use, Garage Band is so hyped because it's so accesible (it's either extra cheap or free. I'm not sure) Folks serious about making music should either take the time to learn to use real software or find someone who has already learned it. If cost is the issue, there are two really good programs out ther that are free - Audacity and Reaper.