MacOS is very user friendly (in my use-case. Everyone has different needs). I like they layout of the top bar, the dock front and center, the fullscreen “launchpad” as opposed to a start menu, etc. To each their own.

Themes and DEs inspired by Mac tend to have a very clear and consistent design language IME

Gnome also falls into the clear and consistent camp too.

I value consistency a lot

I hate Apple but macOs is always super well.designed. if you wann know what Windows will look like in 5-6 years, look at the current macOs version.

It kinda makes sense to me; my KDE desktop is basically set up like Windows in terms of layout (not theming). It’s what I’m used to and prefer the familiarity.

I can imagine people who are used to MacOS like the familiarity of GUI layout and the aesthetics too. Also in fairness to Apple, it is an aesthetically pleasing desktop even if the layout and GUI elements (such as the dock or the top menu bar) isn’t what I like.

I wouldn’t use a complete macos theme with the logo and everything, but the mac design language does have some pretty nice details that even help usability.

For example, I love the double outline that macos windows have, the normal darker line and another lighter inside. To me, it really separates windows when I am working with several, and they overlap (I use mac at work), in addition to looking nice and giving some depth. That’s just a little detail, but there are many like that one that is easy to see why someone could appreciate them.

Obviously it varies from person to person, there’s also stuff that I don’t like, but I do can see why someone would use a theme like that.