Strictly speaking, Apple cannot. macOS as-shipped cannot complete the UNIX v3 certification test suite until you:
disable System Integrity Protection, enable the root account, enable core file generation, disable timeout coalescing, mount any APFS partitions with the strictatime option, format your APFS partitions case-sensitive (by default, APFS is case-insensitive, so you’ll need to reinstall), disable Spotlight, copy the binaries uucp, uuname, uustat, and uux from /usr/bin to /usr/local/bin and the binaries uucico and uuxqt from /usr/sbin to /usr/local/bin, set the setuid bit on all of these binaries, add /usr/local/bin to your PATH before /usr/bin and /usr/sbin, enable the uucp service, and handle the mystery issues listed in the four Temporary Waivers.
Apart from that, for the UNIX part, the source is available for quite a few components:
https://github.com/apple-oss-distributions
notably also the kernel
https://github.com/apple-oss-distributions/xnu