CVE-2024-38030: Windows Themes Spoofing Vulnerability

According to the CVSS metric, user interaction is required (UI:R). What interaction would the user have to do?

An attacker would have to convince the user to load a malicious file onto a vulnerable system, typically by way of an enticement in an Email or Instant Messenger message, and then convince the user to manipulate the specially crafted file, but not necessarily click or open the malicious file.