I am seeing the same thing in Ubuntu 18.04 w/ the Classic Gnome login.
I do not see it with the Ubuntu login.
malachid@odin:~$ env | grep -i session
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Packages, which is subscribed to nautilus in Ubuntu.
directory and file icons are same in "Files" app
Status in nautilus package in Ubuntu:
while browsing File Manager with nautilus, it does not show different
icons for files and directory. Please see attached screenshot.
using Ubuntu Desktop 17.10 with wayland
GNOME nautilus 3.26.0
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