FWIW, the US government doesn’t want people owing over $10K in income taxes at year-end; they would press you to change withholdings. They don’t want to either expect a large check from you after the fact, OR pay out a large check to you.
Deep State wants their minions to continue to float them interest free loans.
In the US you may have to pay a penalty for being under withheld if you owe a large amount.
https://www.investopedia.com/terms/u/underpaymentpenalty.asp
And the IRS can issue a lock in letter to your employer to have the maximum amount withheld until the lock in letter is released. This typically happens when an employee claims Exempt or claims a lot of subtractions from withholding and ends up owing a substantial amount that they are not able to pay by the tax filing date.
https://www.irs.gov/individuals/understanding-your-letter-2801c
I process Canadian payroll for one of our subsidiaries and don’t see nearly the number of withholding questions or questions on T4’s (the Canadian equivalent of a US W2) as overall taxation in Canada is much simpler.