Windows hidden files are shown on macOS via Shared Profile, but even when I isolate Windows virtual machine from the Mac (or turn off Parallels Desktop Sharing Tools), hidden files are still visible on macOS.
Hidden files are a vital part of Windows file system, when Windows is isolated from the Mac such files are kept on Mac along with other files created by a user from within Windows (e.g. docx and pptx Microsoft Office documents).
To remove Windows hidden files from Mac, open Finder and search your Mac for files by filename, e.g. $RECYCLE.BIN, then remove the files: