To me, UI look and feel != philosophy. And having a similar looking UI != "very similar"
iPadOS didn't even have overlapping windows until very recently. It barely has application multitasking with a highly compromised implementation. It doesn't even really have a central file system or user directory. It's missing a laundry list of things that macOS has that Linux distributions with also Gnome have.
Let’s not forget that most Windows PCs on the market are available with touchscreens and a lot of people do use them. The Windows PC market is full of 2-in-1 convertibles that do not exist in Apple’s hardware lineup. Gnome isn’t losing their mind by making their desktop environment friendly to them. Apple is one of the only laptop manufacturers that has avoided touch panels on laptops entirely, because they want to sell you two devices with heavily overlapping functionality.
It’s not just look and feel, it’s approach to various things, like how GNOME shares the iPadOS tendency to cut advanced features instead of putting them in a less prominent position. The menu bars of Mac apps are full of such functions that under GNOME simply wouldn’t be implemented because they don’t fit in a toolbar or hamburger menu. There are several aspects of out of the box customization that are more like iPadOS than macOS too, which is why the GNOME settings app has less than half the settings that the macOS settings app does.
If GNOME wants a touch friendly mode that’s fine, but they’re doing the Microsoft Windows 8 thing and forgetting that there’s a ton of desktop PCs that will never have touch as well as plenty of touch-capable laptops where that capability is unused or even flat out disabled. The least they could do is provide a “traditional desktop” toggle in settings to restore more sane padding values that don’t burn 20% of my non-touch 12” ThinkPad’s limited screen space for no good reason.