Of course, there is a semantic point here. macOS nominally really is UNIX, except for when someone finds out it's not actually POSIX compliant due to a bug somewhere every year or so. Still, it IS UNIX. But what people mostly run with that capability, is stuff that mostly targets Linux. So... yeah.
Of course it is true that some people really think macOS is actually Linux, but that misunderstanding is quite old by this point.
addendum: I feel like I haven't really done a good job putting my point across. What I'm really saying is, I believe most developers targeting macOS or Linux today only care about POSIX or UNIX insofar as they result in similarities between macOS and Linux. That macOS is truly UNIX makes little difference; if it happened to differ in some way, developers would happily adjust to handle it, just like they do for Linux which definitely isn't UNIX.
Another part is the trademark and certification fee. https://www.opengroup.org/openbrand/Brandfees.htm
Linux is as much Unix as WSL1 was Linux - i.e. not at all, just clones.
According to: https://kb.iu.edu/d/agat "To use the Unix trademark, an operating system vendor must pay a licensing fee and annual trademark royalties to The Open Group. Officially licensed Unix operating systems (and their vendors) include macOS (Apple), Solaris (Oracle), AIX (IBM), IRIX (SGI), and HP-UX (Hewlett-Packard). Operating systems that behave like Unix systems and provide similar utilities but do not conform to Unix specification or are not licensed by The Open Group are commonly known as Unix-like systems."
Many will include the *BSDs as a Unix, because their code does directly descend from the original Unix code. But Linux distros generally do not meet either definition of "Unix".
(It also seems odd from my perspective to call exactly only those two Linux distributions "UNIX" unless you're essentially using it as a legal qualification and not a practical one)
No one is claiming it can't be a Unix. But as you noted, Linux distributions normally do not meet the legal criteria, nor are they descended from one that did.
Legally Unix is a trademark and has a very specific legal meaning. If you don't mean that legal meaning, then it is clearer if you use another term. The usual term is "Unux-like"; that is the widely-used term and it has been for decades.
A rose by any other name may smell as sweet, but calling it a different word risks confusion.