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Yeah no. Because the foundation is the OS. What goes on top of an OS is: a shell, a command interpreter, or maybe a programming environment.
Well, to me the foundation is irrelevant. All new OSes use Linux as a foundation although as I've argued in previous post they could also use BSD or Windows and the only different thing that is worth talking about is the shell. To me and most people I believe that's the OS. Definitions change.