I made something like with a similar aesthetic a few years ago but themed after win95 (which seems to be hardly unique these days). But it had a secret gimmick where aspects of it were implemented with in terms of itself (mostly, file icons could be edited within app and you could see them update on the desktop).
I had grand plans for it but they never eventuated.
I had the same concept for mine but it is Mac OS X Tiger (iOS on mobile breakpoints).
https://news.ycombinator.com/item?id=29779753
Amazing work on this website! It encourages exploration and navigating the folders to see all the content.
I clicked the link and assumed that you must have been using some JS OS UI library because of how nice it was.
This is impressive!