Xnu’s Not Unix!

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It'd matter if this certification came with an extensive test suite guaranteeing some degree of compliance. Instead, you have macOS defaulting to an antediluvian bash as /bin/sh full of ridiculous bugs like this:

  $ cat test.sh
  var=
  echo "${var+{\}}"
  cat <<EOF
  ${var+\"foo\"}
  EOF
  $ /bin/sh test.sh
  {\}
  \"foo\"
  $ /bin/dash test.sh
  {}
  "foo"

Note that they even ship dash as a much better /bin/sh...

In many ways, macOS is kind of driving towards irrelevance.

Apple wants it to be more like iOS (so they can control what you do on it) while users want a normal computer they can do computer things on without it spewing ads or applying political pressure when someone tries to hold Apple accountable (e.g. the EU trying to make Apple stop abusing their market position).

I won't be surprised if you will have to boot into recovery, disable SIP, come back to user-space and run those unsafe 'ls' and 'cat' commands you were trying to live dangerously with on '~/Library', and then go back to recovery again to renable SIP to stay safe. You may also have to do that to install every software you want to install and use on your (is it?) mac other than the ones that are from companies that had tied up with and signed Apple's USA certificaiton (i.e User Safety Alliance™; involving non-publicly disclosed deals), or from the smaller devs who were not small enough and could pay a few thousand dollars annually and sent Apple 3 kidneys annually to publish softwares with very reduced scope and access on the device/OS. The data transfer between your mac and those app endpoints will be so protected that even your own self-destructive hands and insufficient intellect won't be able to gather what is happening beneath the Apple's hardware hardcoded encryption. All for safety beyond the UNIX way. So not all surprising.