Funny how people seem to love those old shitty Windows versions.
The UI also plays a role in my personal opinion for it. XP was just beautiful - in a colourful way - and Win 7 was the most beautiful version Windows ever had.
After that, hell happened, UI-wise.
I think it was something around 20 years ago, I read an infamous piece of opinion somewhere, written by a militant Linux-lover : It was in German language, and he condemned windows by full force bcause of its "klicki-bunti". "Bunt" being the German word for "colourful", and the only thing I remember from the context of this infamous phrase is, that he absolutely hated everything colourful. Like : "colour has nothing to do with an UI and colours should be totally absent from any proper UI" (my rephrasing).
This phrase of total hate "klicki-bunti" stuck within my mind since then. It became - for me - the sybol of Linux hate towards Windows : Solely or mainly because Windows was colourful.
I wrote elsewhere about my thoughts that colourfulness is often considered as being "immature" and "childish" in the current "western" cultures, and that colourfulness is often connected with women as well (especially as being part of misogyny). I think that this thought of mine was sparked with this phrase "klicki-bunti", as the try to say that Linux is or/and should be a manly product. [Or, cynically put, a man's toy. Like for all men who love to tinker with or within insanely complex systems only they can understand - which is one very cynical cliché about Linux, no matter how much better distributions have become).
I really don't think or believe that there will ever by a Linux distribution with the colourfulness of WinXP or the (relative) beauty Win7.
I tend to think/believe that, no matter how much work is put into Linux, it will remin a men's [toy] product, and this is especially visible through the various Linux UIs.
I regularly read an IT magazine, and from all the screenshots of newer distributions I have seen so far, there is none I would really call "bautiful" Perhapsm because men usually think in utilitaristic ways - that any UI should be rather a a tool than something to look at.
That's my current opinion.