Tim Cook says iOS will not merge with Mac OS
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"So maybe the company would be more efficient at the end of the day. But that's not what it's about. You know it's about giving people things that they can then use to help them change the world or express their passion or express their creativity. So this merger thing that some folks are fixated on, I don't think that's what users want."-Tim Cook, CEO, Apple
This all sounds contrary to Bloomberg's December 2017 report, which stated that Apple was working on a plan called "Marzipan" which reportedly involved combining the Mac OS and iOS codebases. But after Cook's denial, what we could see is Apple allowing iOS and Mac OS developers to share tools. This might give iOS developers the incentive to write apps for Mac OS. While this wouldn't be the same as iOS and Mac OS users downloading universal apps, it might help Apple get the Mac App Store going; the latter hasn't been nearly as successful as the iOS flavored App Store has been.
source: SMH