Should We consider Responsiveness of Windows and Web while developing flutter App just for mobile phones and tablets?

Question

I am developing an app for phones and tablets which will be deployed on the Play Store and Apple Store. I am confused about something. As we know apps can be resized on Windows and the web but we cannot resize them on Phones and tablets. So the question is that if we design UI according to the MediaQuery.sizeOf(context).height for all devices then the Windows/Web app content will be shrunk when we resize the app vertically while this is not the case for mobile and tablets.

My queries are:

1. Should we consider Windows/Web Layouts while developing apps for Phones and tablets?

2. If Yes then how to use MediaQuery height factor for Windows/Web devices.

3. If No, then Why?

Note: I don't want to use any package.

Any help or relevant resource someone can share will be helpful.

Thanks.