Operating systems are not cigarettes or storefronts.
Maybe you’ve never written code, but done properly it’s certainly a creative act.
In the US we don’t allow laws that regulate the creative output of authors, filmmakers, painters, sculptors, or other such artisans. (That is, outside of “obscenity” laws that are constantly shrinking in scope as courts rightly reject most cases.)
Perhaps there is a difference when it comes to operating systems that provide built in “stores” with a monetary exchange function. This could be like building a moving sculpture that’s also a vending machine. The vending machine portion might be regulated under commercial laws depending on the level of craftsmanship and the mood of the court. A mass-produced sculptural vending machine is almost certainly subject to standard regulation even if it looks nice. A bespoke college art project may or may not be (although in any case the artist needs to pay their taxes). The law regarding creative projects is fuzzy and complicated.