- helloSystem (https://hellosystem.github.io/docs/) —- an OS inspired by macOS that uses FreeBSD as its base and uses the Qt toolkit for rendering UI elements. - ravynOS (https://ravynos.com/) —- a more ambitious attempt to create a FOSS clone of macOS. FreeBSD is still the base, but it does not use X11 at all for windowing.
There is also the venerable GNUstep project, which aims to provide a FOSS implementation of the Cocoa API.
These are massive undertakings. I haven’t kept up with these projects in a while, so I don’t know their current status.