Note that parent meant the UI holistically, and not just icon sets.
AFAIK, this way of thinking about the design of the entire system, and not just in discrete segments is largely unique to macOS. I think it is because Apple has a design language they try to enforce as rigorously as possible, even onto 3rd party developers, which gives the OS & all applications on it a very uniform and consistent feeling.
Windows is the worst. Microsoft has a design language, but they barely encourage it even among their own apps (Settings vs. Control Panel as one example).
I will make a strong claim: I don't think any O.S. developer takes design truly seriously besides Apple. Definitely not Microsoft, partially Google with Android, and certainly not most *nix distros (with the possible rare exception like System76's Pop!_OS).
I personally really like the Adwaita icon sets much more than windows and at least on-par with MacOS, though MacOS has the advantage of being rendered only on extremely high DPI screens. So most people only have that experienfe