I read on that Windows has a "secret" macOS theme named Aqua that was discovered following the Windows XP's source code leak on 4chan on 2020-09-24.
How can I enable the built-in macOS theme on Windows XP?
1 Answer
How can I enable the built-in macOS theme on Windows XP?
I don't think you will be able to as the theme is incomplete and marked for internal use only as the article you linked to clearly states:
One is labeled “Candy” and includes a design that closely resembles Apple’s Aqua interface that was first introduced at the Macworld Conference & Expo in 2000. Although the theme is incomplete, the Windows XP Start button and various buttons and UI elements are clearly themed to match Apple’s Aqua.
(emphasis mine)
And
Microsoft never released its Aqua theme for Windows XP ... The theme itself is described as a “Whistler skin with eye candy,” and marked as “for internal use only.”
(emphasis mine)
"Internal use only" implies that the supporting code was never pushed into the released versions.
Microsoft had a secret Windows XP theme that made it look like a Mac - The Verge
If you really want to use an "Aqua" theme for Windows XP, there is a free one here: