Disagree. Aside from nostalgia, there are numerous visual clutter issues that affect the ability to overview. Not to mention the aliased text rendering. Then you have double click to open files/dirs which might feel normal, but both younger and older people struggle with (like long press on iOS) + knowing what can be double clicked. My mom always asks me if she’s supposed to double or single click. But she can use a smartphone UI without my help.
That said, the one thing I like compared to modern designs is the very clear layering (with awful fake bevel 3d but nevertheless it does the job). This makes it very clear what toggle state a button has, and also which things are on top of other things.