TUXEDO OS
TUXEDO OS is an Ubuntu-based distribution developed in Germany by TUXEDO Computers GmbH, designed and optimised for the company's own range of Linux-friendly personal computers and notebooks. The distribution uses KDE Plasma as the preferred desktop.
VS
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.