Oh, almost missed a really important point of #WWDC:
The "not merging" macOS and iOS.
Apple may scream as much as they want, but building common libraries for all their platforms (ARKit, Metal, AppKit, WebKit, etc) is *merging* the platform. Also consider that they use the same programming language (Swift) and soon enough you will be able to build macOS and iOS apps from the same source.
Sure, it's not same *binary*, but still its the same thing.
And don't forget that, on #Apple platforms, you define the application interface with Storyboards.
So you can have the same code, responding to the same button (click or tap), by simply creating different Storyboards for macOS and iOS.
And those storyboards can reside inside the same source, without conflict.