Offering the quuen exchange is in no way essential. But when being ahead in material it is usally nice to exchange and simplify to avoid counterplay.
A lot of people like to hold on to their Queen (they probably dream of mate) when they should exchange it.
On move 23, I should have offered a queen trade. I got too obsessed with the d6 pawn possibly promoting, but I still don't see a clear alternative plan. Trade queens then what? Or, what should white be thinking if black doesn't trade queens?