I disagree. If you really look at what they've done, they've given you some wallpapers, compiz panoramic graphics, made a system sound theme and a few other things.
Yes. This is about the same work effort as the effort spent by a 13yo kid making an X-Files theme for Microsoft Plus! back in 1996 and uploading it to his AOL homepage. And the result is of about the same quality.
Only this time they needed to hire a "Chief Technology Officer" to manage that and told people they were "developing" an "OS". Big business...