hi, on my Toshiba windows 10 ctrl+wheel of mouse has many different results depending of the situation:
in the webbrowser it changes the vision zooming in or out
in a window of system with forlders it cicles among the different ways to see the icons in that window
on the desktop image it makes a zoom in or out of icons but not of the image used as background
but if you go into menu of windows accessories and you activate magnify glass then you can use ctrl+ wheel of mouse to magnify