1. I too like the GPL. The code I wrote is all under that license. Anyway, a
free software license that is incompatible with the GPL is not unethical. The
FSF would not say otherwise.
2. *You* want to change the appearance of your desktop. Most users don't.
They only use their computers to get work done. And an easy customization of
the appearance is not what the FSF philosophy is about. User-friendliness is
a feature (like accessibility, security, etc.), not a freedom. And themes are
not software. Like I wrote before: "the most common opinion at the FSF is
that, contrary to software, artistic works only need to be freely
redistributable (freedom 2) to be ethical".
3. Most themes on http://gnome-look.org (to take the most well-known site)
are under licenses that let the user non-commercially redistribute the theme.
The FSF would be OK. But you would not if you dislike the CC-BY-SA (for
instance) because it is incompatible with the GPL. Don't you read Wikipedia
(mostly under the same license) for the same reason?! Anyway, to please you,
I searched a GPL-licensed theme to make GNOME Shell look like Mac OS X (kind
of a strange obsession for an FSF fanatics by the way):
http://gnome-look.org/content/show.php/Shell+OSX?content=159209
Put the theme in ~/.themes (that is: the hidden folder ".themes" in your home
folder) and choose it with "Tweak Tools" in the "System Settings".