It was (pretty much) just dot files and curated software, although I think that description downplays the value of having a perfectly tuned system out of the box - like saying a log cabin is just a bunch of sticks. The assembly matters and the end result is something greater than the sum of its parts.

That aside, the latest release (Quattro) has also added a bunch of bespoke software (technically quickshell configuration, if you don't want to call it software) which has added a new layer of polish. For my taste it has been a real joy to use and a lot of fun to explore and play around with. Could be worth checking out if you haven't looked in a while!

Not a user, but from what I gather it does stuff like synchronize themes of ALL applications across the OS.

So when you change the "omarchy" theme to something, every single application installed uses the same theme. They even paid money to get proper theming support added to software so they could do this.

A bit beyond "dotfiles" IMO.