In summary:

1) Azure Files share with SMB and NFS protocols allows you to pay only for what you use, unlike GCP's Filestore which requires provisioning with a minimum size of 1TB for HDD and 2.5TB for SSD, making it expensive for storing few GBs.

2) Azure Policy offers built-in policies for regulatory compliance such as PCI DSS 4.0 and SWIFT CSCF 2021, which can help with audit controls. No such alternative exists in GCP.

3) Azure allows you to set up deletion protection locks for all resources, unlike GCP's VMs-only option for deletion protection.