The icons are quite polarising - see them for yourself

[simonmet]

Taste is subjective. But wow, not only are the icons terrible, the OS seems designed for grade-schoolers. Remember Steve Jobs said that Microsoft lacked taste? What has happened at Apple?

Obviously stability and the ability to get work done is most important but using a system that has a solid and professional look and feel is also important. Big Sur's updated look does not instill confidence and is therefore uncomfortable to use. I hope it grows on me.

My idea of professional for an operating system is its functionality rather than looks (for the most part).

macOS is an excellent operating system in this regard. Widespread key command support and configurability, UNIX command line, great automation and scripting tools, etc. I’ve not heard of any of this being wound back, fortunately!

macOS has always played with its looks and skins, and not often had a very consistent look. I think you might get more used to it, but also it will be refined in coming versions similar to the way iOS has since version 7.