and here comes the answer for macOS :)
// defines OptionSet, which corners to be rounded – same as UIRectCorner
struct RectCorner: OptionSet {
    
    let rawValue: Int
        
    static let topLeft = RectCorner(rawValue: 1 << 0)
    static let topRight = RectCorner(rawValue: 1 << 1)
    static let bottomRight = RectCorner(rawValue: 1 << 2)
    static let bottomLeft = RectCorner(rawValue: 1 << 3)
    
    static let allCorners: RectCorner = [.topLeft, topRight, .bottomLeft, .bottomRight]
}
// draws shape with specified rounded corners applying corner radius
struct RoundedCornersShape: Shape {
    
    var radius: CGFloat = .zero
    var corners: RectCorner = .allCorners
    func path(in rect: CGRect) -> Path {
        var path = Path()
        let p1 = CGPoint(x: rect.minX, y: corners.contains(.topLeft) ? rect.minY + radius  : rect.minY )
        let p2 = CGPoint(x: corners.contains(.topLeft) ? rect.minX + radius : rect.minX, y: rect.minY )
        let p3 = CGPoint(x: corners.contains(.topRight) ? rect.maxX - radius : rect.maxX, y: rect.minY )
        let p4 = CGPoint(x: rect.maxX, y: corners.contains(.topRight) ? rect.minY + radius  : rect.minY )
        let p5 = CGPoint(x: rect.maxX, y: corners.contains(.bottomRight) ? rect.maxY - radius : rect.maxY )
        let p6 = CGPoint(x: corners.contains(.bottomRight) ? rect.maxX - radius : rect.maxX, y: rect.maxY )
        let p7 = CGPoint(x: corners.contains(.bottomLeft) ? rect.minX + radius : rect.minX, y: rect.maxY )
        let p8 = CGPoint(x: rect.minX, y: corners.contains(.bottomLeft) ? rect.maxY - radius : rect.maxY )
        
        path.move(to: p1)
        path.addArc(tangent1End: CGPoint(x: rect.minX, y: rect.minY),
                    tangent2End: p2,
                    radius: radius)
        path.addLine(to: p3)
        path.addArc(tangent1End: CGPoint(x: rect.maxX, y: rect.minY),
                    tangent2End: p4,
                    radius: radius)
        path.addLine(to: p5)
        path.addArc(tangent1End: CGPoint(x: rect.maxX, y: rect.maxY),
                    tangent2End: p6,
                    radius: radius)
        path.addLine(to: p7)
        path.addArc(tangent1End: CGPoint(x: rect.minX, y: rect.maxY),
                    tangent2End: p8,
                    radius: radius)
        path.closeSubpath()
        return path
    }
}
// View extension, to be used like modifier:
// SomeView().roundedCorners(radius: 20, corners: [.topLeft, .bottomRight])
extension View {
    func roundedCorners(radius: CGFloat, corners: RectCorner) -> some View {
        clipShape( RoundedCornersShape(radius: radius, corners: corners) )
    }
}