A community for everything relating to the GNU/Linux operating system (except the memes!)
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Why does Zorin exist?
Linux Mint exists to be defuckulated Ubuntu, and to show off the Cinnamon desktop which is defuckulated Gnome.
Neon is KDE's in-house distro, because I guess they get to have one even if it is functionally identical to Kubuntu.
Manjaro is Arch that's ready to go out of the box.
What is Zorin for? Do they develop any software, or do they charge money for re-themed Ubuntu Gnome?
It's a defuckulated Ubuntu with a a dozen custom Gnome extensions. They do publish the extensions code. It exists because Mint is often ugly and not very ergonomic. See the "file" apps for both distros, Mint's buttons are too small and the progress indicator is a tiny 16px icon in the status bar.
No wonder Windows users switched to it - Core, Pro and Education editions, each with a cost? That's Windows in a Linux jumpsuit
The answer to your question which sounds like a statment is no.