Notable examples:
- macOS uses BSD-style coreutils while most Linuxes use GNU coreutils. They have different args, output and behavior in many common cases.
- macOS ships with Bash v4. Bash v5 is a common default package on modern Linuxes.
- While the basic user permissions are the same, the OS security model is entirely different. There's no direct equivalent to namespaces in macOS and no direct equivalent to SIP in Linux.