It’s made for GNOME 3 and lacks some informations and content to be fully compatible with MATE:
it doesn’t have a Metacity (windows borders) theme, that’s why you only have controls, icons and pointer;
the index.theme file (which provides informations to appear as a full theme in Appearance) has no line for a Metacity theme (which isn’t surprising as it doesn’t include one) and that makes Appearance unable to detect it as a full theme and display it.
I’m not sure about the dark variant: it’s there and it has a gtk.css to define styles (assets are symlinked to Yaru). Maybe it lacks some definitions needed by MATE to be used. I don’t know enough about GTK 3 themes to be sure why it isn’t usable. Selecting Yaru when customising a theme gives a very basic result and not what it should look like, so my best guess would be that it’s made for an older GTK 3 version. Any idea if it works properly in GNOME on Ubuntu 18.10 or 18.04?
BTW, the other thread doesn’t show much about compatibility, as 1) it’s likely that the screenshot shows a customised theme with a Metacity from another one; and 2) the controls appearance are similar to what I get when applying the theme and doesn’t look like what it should.