Not having to periodically scrape the crud off the rollers has been such a boon to me.
Such a person may have used a desktop, but desktops are foreign to them.
Killing theming and removing features when they do not have a serviceable usable alternative does not make it more "accessible", it is just the standard "we know it better because we study the behavior of a large group of users" excuse that they give to treat it everyone by the lowest common denominator - just like Apple.
That being said, I will shamefully echo the words of the GNOME maintainers; their goal was not to "kill theming". They wanted to stop distros from shipping themes by default, which was arguably just as deranged but at least somewhat understandable. Nowadays we have stuff like Gradience too, which lets you theme LibAdwaita apps. You're still forced to use the ugly old Adwaita buttons, though.
So... make of it as you will. I left GNOME completely after the GNOME 40 update, I sympathize with people who hate the current desktop. The toolkit itself is "fine" in my unprofessional developer opinion.