Error because theme requires module to work even though it's declared a dependency

Despite the epic, more than a decade long Allow themes to declare dependencies on modules

add dependency to a module or a profile like this

Change record: Themes can declare dependencies on modules | Drupal.org

And big thanks to vaibhavjain for confirming my experience:

Does not enable modules

I tested it and I believe, the dependencies will not enable the module. I checked into the code and it does not enable the module. This does not work the same way as for a module.
Reason - unknown.

Vaibhav Jain