[flagged]
The question might then, "why not make this a DE instead?" to which the answer is that Mac users also like how the underpinnings of the OS work (or have worked in older releases) and would like to continue to use their favorite Mac apps, which isn't going to happen as long as any traditional Linux distribution is involved. Mac apps also have a design ethos that's rare among current native Linux apps, which drives demand for alternatives.
To do this properly it really needs to be a whole-OS endeavor.