Here are some similarities between the two file systems (iOS and macOS):
Similarities:
They are both Unix based. If you don’t know what this means, never mind. ;-)
Both have special folders called Documents or Library for each user (macOS) or App (iOS)
Both may sync content with the cloud by using iCloud
Differences:
While the security (who can access which folders) on macOS is relatively lax, on iOS it is extremely strict.
The absolute paths for key folders in macOS, such as your home folder, don’t change every time you boot your Mac. On iOS, on the other hand, the absolute path for key folders will change.