It's currently specified that the order should be the same as the this value even though we iterate on the other object. This is difficult in our implementation because we can't O(1) test the order of two elements.
Also, heres's the issue tracker for this on the spec side: https://github.com/tc39/proposal-set-methods/issues/91
Looks like the plenary decision was just to drop the sorting step, so we can simply remove the FIXME.