pearOS
pearOS is an Arch-based desktop Linux distribution which features a macOS-like theme and icons on top of the KDE Plasma desktop. Some of the distribution's features include a custom system installer called pearOS Installer, a pearOS welcome application, and the GNOME Files file manager.
NebiOS
NebiOS is an Ubuntu-based desktop Linux distribution with a custom Wayland compositor called NebiDE (based on Wayfire). It features various user interface enhancements, an initial setup module called OOBE, the NebiOS App Runtime (napp-runtime) portable application format with bubblewrap containerization, improved gaming performance with Steam Proton integration, a kernel switcher for easy multi-kernel installation, and the Wine compatibility layer for running some Windows applications.