It was a better linux for the desktop back during the snow leopard day but it's slowly gotten worse at the same time that linux became better.
Now the only advantages they have is the hardware. The os is buggy doesn't respect apple's own human interface guidelines and is increasingly locked down. Gone are the days of simbl extensions, customizability and a clean nice coherent stable os with few bugs.
I switch between Tahoe, fedora and pop_os on a daily basis. Tahoe in its complete design madness is still in a league of its own when it comes to basic UX IMHO. Just the fact that the keymappings for undo/redo are consistent between apps puts it’s way ahead of Linux when considering the whole ecosystem. Linux is a clear winner in tech and tooling thought, which is why I use both.