It's not just users getting "bored." Sometimes OS developers don't have compelling new technical features to push out, so they just change the interface. Tahoe seems very similar to Sequoia on a technical level (though a few bugs I've dealt with over two macOS versions have been fixed and seemingly Terminal got a much-needed update though iTerm2 and Rio are still better), most of the changes seem UI focused. I think a well-thought UI upgrade would have been great, but Tahoe ain't it.
There are so many technical features that could have been improved: Homebrew (how on earth does Windows have winget and Homebrew is still something I have to install from a third-party on every new Mac?), Time Machine, window management, the App store, Archive Utility could use updates, Spotlight (especially Tahoe's Spotlight) could be rethought through, I think someone posted something similar to WLS that Apple was working on but it's nowhere near as usable even if Macs need it less) and dare I hope - rolling back some of the baby-guardrails introduced in Sequoia and before (remember when Apple used to advertise Macs as bugging you less than Windows PCs?)? That's what I can come up with off the top of my head.