There's a nice theme for XFCE, Chicago95, that looks a lot like this as well and is quite good!
I use this on my desktop. Started out as a curiosity but stayed once I realized it brought back more familiar icons such as the notepad and terminal icons. Clean start menu design too.
I use this on my work machine, with Cortile for tiling.
Oh man the teal text background brings back so many memories
That blue Microsoft Keyboard background... Oh man...
Wow, tried this in a VM and absolutely love it. Besides the nostalgia factor, there's just a concreteness and visibility to the UI elements that feels like it's been lacking in Linux desktop environments for a long time. Thinking about putting it on my home PC for a while. Might even throw caution to the wind and install it at work :-)