linux. distro not important windows users. windows is one then have themes. linux should be one then user select window manager/theme. distros not needed. it could be same install media 99.9% same packets that distribution not even made. they made by sunday programmers
theming and aesthetics are like the least important part of a distro. What WM you have, what package managers, terminal etc. are far more important. There is a world of difference between #! or DSL and Pop_OS or whatever.