I recently installed Pop_OS on a new Workstation and wanted it to look and feel like MacOS as much as possible. It's surprisingly easy. You can even make Firefox look like Safari if that's your jazz.
I've always found the small instances where macOS Linux themes and actual macOS diverge annoying. To me, themes that use patterns and idioms that were instead inspired by, and not copied from, macOS are a happy medium.
As much as I enjoy the heritage of Linux theming, I do have to agree with you. A lot of it comes down to a difference in HIG, and as you've suggested, the quality of a theme mostly comes down to how well it works with those constraints. Normally I'm pretty unimpressed (those Big Sur themes have a real chicken-and-egg feel to them), but the few themes that I've seen that go out of their way to make a good, Mac-like experience are Nordic[0] (my personal fav and daily driver), Prof [1], and Juno [2].
Here's what I used: https://github.com/vinceliuice/WhiteSur-gtk-theme