Microsoft To-Do is a simple to-do list app developed as a replacement for Wunderlist (Microsoft acquired Wunderlist back in 2015).
The app can import existing Wunderlist lists or create new lists from scratch. Items can have notes attached, due dates and reminders attached, or be marked as partially or fully completed.
A "My Day" view helps you see and organise tasks which need to be done today.
An intelligent "Suggestion" feature uses a "smart algorithm" to recommend tasks you should be doing right now . That could be handy long-term but it needs a history of items to work with, so don't expect anything useful immediately.
Right now, Microsoft To-Do's main plus point is you can use it anywhere, with apps available for Windows 10, iOS, Android and the web. Your lists will be synced across all your devices, too, although this requires that you have a Microsoft account.
Microsoft To-Do is also built on Office 365, giving it several other advantages: security, speed, and over time, integration with other Office applications. To-Do could be a lightweight way to access your Outlook tasks from anywhere, for instance. You don't need Office 365 to run the app, though-- it's available to everyone.
Note that this is the version for Windows 10.
Microsoft To-Do doesn't do much right now, and if you're happy using another to-do list app there's no compelling reason to use this one.
To-Do is easy to use, though, and looks good, and runs anywhere in some form, and could become very important as it integrates with Office. If any of that interests you, give it a try.