Sure, but I refuse to call this a faithful recreation of the aesthetic until the fonts look correct. :D
On a related note, I did start working on some tools to work with legacy .FONs for this exact purpose earlier this year, but the project is iceboxed for now...
They’ve also kept the pixelated nature. The XP style sheet linked in another comment [1] draws at high res for its text and shapes and so retains the feel of the UI without the constraints.
I — we? — like the 98 etc UI for its clarity and simplicity not its low resolution.
The fonts are pixelated, but those pixels don't appear to align with the physical ones, so they're blurry in some places. Meanwhile, on a real 98 you either had crisp fonts, or neatly and consistently blurred by the CRT.