Why can we run windows programs but not MacOS?

It’s probably a silly question but on Linux we can run probably most windows programs and games thanks to wine???? and (not Linux) but someone has completely reverse engineered windows (I think 98?) And created React OS. Why can’t we create something like wine but for Mac OS programs. Mac OS is (I’m using this term very loosely) “based” on the *nix family. I think that that would’ve been easier and came before wine but to this day we still have no way of running Mac programs on Linux like we do windows. (This all started because I’m pissed at the lack of usability programming in swift without xcode. But oooh swift is open source and you can code with it on Linux.)