hmm not sure what the trouble is . We have not been able to test on Sierra yet, but the HoRNDiS github issue has plenty of people reporting it should work without need for horndis.
Are you able to manually bring the interface up from the host ?
Either from the terminal
sudo ifconfig interfaceName up 192.168.7.1
or using the GUI ?
I think that Mac's "internet sharing" expects the other device to change its IP address, but the board does not support that, because it is set to be a DHCP server itself. On Yosemite this works fine
$ sudo /usr/sbin/sysctl -w net.inet.ip.forwarding=1
$ sudo /usr/sbin/natd -interface en1 -dynamic
$ sudo /sbin/ipfw add divert natd all from any to any via en1
where en1 is your wifi interface
additionally, you have to issue proper route and resolv commands on the bbb
BBB:
$ echo "nameserver 8.8.8.8" > /etc/resolv.conf
$ /etc/init.d/networking restart
you may also need
$ route add default gw 192.168.7.1 usb0
where 192.168.7.1 is the address of your host and usb0 is the connection in use :)
but already in El Capitan something different was required (and I never got it to work properly).
Not sure what Apple expects us to do on Sierra !