Thanks @comphead for adding this! Here's some feedback:

Schema patch (adjustOutputForNativeState)

• The BinaryType-to-ArrayType schema correction for ObjectHashAggregateExec partial mode is interesting. If collect_list or another TypedImperativeAggregate gets added natively in the future, it'll need a case here too. Might be worth a comment so the next person knows to update this method.
• The modes != Seq(Partial) early return assumes uniform modes across all aggregate expressions. A brief comment explaining that assumption would help readability.

NaN handling

The Incompatible marking for floating-point types with strictFloatingPoint=true looks correct. Comet's DistinctArrayAggAccumulator deduplicates NaN (since ScalarValue treats NaN == NaN) while Spark does not. The expect_fallback tests for float/double confirm this works.

Docs

docs/source/user-guide/latest/expressions.md has an aggregate expressions table (line ~196) that lists all supported aggregates but doesn't include CollectSet yet. Would be good to add a row there.

Tests

Great coverage across types (bool, byte, short, int, bigint, float, double, string, binary, decimal, date, timestamp) plus NaN/Inf/+0/-0 edge cases and the dictionary encoding config matrix.

A couple of suggestions:

• Maybe add a test for collect_set(DISTINCT col). It's semantically redundant but exercises a different planner path.
• Could also consider a HAVING clause test, though less critical.

Benchmarks

The PR doesn't include benchmark results. Since the underlying DistinctArrayAggAccumulator does per-row ScalarValue::try_from_array and hashes into HashSet<ScalarValue>, it would be helpful to see numbers confirming native collect_set is faster than Spark's codegen fallback. Even a quick microbenchmark would give confidence.

Performance (not blocking, future opportunity)

The DistinctArrayAggAccumulator in DataFusion doesn't yet have a GroupsAccumulator implementation, so it takes the per-row accumulator path. Neil Conway has been doing a series of aggregate optimizations upstream (e.g., apache/datafusion#20504 making array_agg 190x faster via deferred materialization, apache/datafusion#20538 using hashbrown for array_distinct). Applying similar patterns to DistinctArrayAggAccumulator in DataFusion would benefit this code automatically. Worth filing an upstream issue if benchmarks show room for improvement.

Thanks @mbutrovich for the review, addressed the comments