It's a heavily themed Gnome distro with extra extensions and branded apps to supplement the experience.
Some themes are free, others (like the IMO rather complete Windows and macOS lookalike themes) require the paid version of the OS. I think that's an excellent way to get financial support for a product like this.
There are also some other nice-to-have integrations, like a pre-installed detection mechanism for certain setup.exes that will suggest Linux alternatives rather than opening them in the pre-installed Wine runtime.
