MY dad used to always tell me: If all the UNIX OS vendors (AT&T, HP, SUN, IBM, DEC, etc.) had gotten together and standardized UNIX from the beginning, Microsoft wouldn't exist today becuase there would not have been a need or market opening for DOS and, later, Windows.
UNIX still had/has many superiorities over windows... and slowly windows (via NT has been evolving into a "UNIX-like" OS, borrowing a concept here and there...file security, exception detection, SMP, blah blah blah.
The win2000 kernel doesn't have to look to the same as UNIX on paper to be say that winNT/2000 is based on UNIX...if it's structured similiarly and has the same functionality and feature set as UNIX then it is fair to say that win2000 is based on UNIX. But perhaps "based" is not the proper description.
MS is not trying to make a UNIX OS...MS is trying to make a robust/reliable OS that it is worthy to run/suppport critical applications. In so doing...they are borrowing many of the goods ides and features from UNIX. But like someone else said above...they are probably borrowing ideas and methods from Apple, OS2, AS400, OS390, and others as well.
I would surmise that they're actually trying to borrow/implemnt as many ideas as possible from AS400 and OS390, even more so than UNIX, because these OS's are the current epitomy (sp?) of reliability and robust operation, albeit on a different hardware scale. OS390, especially, is an absolute rock of a OS and features the best scalability of any OS available today that I know of...which isn't saying a whole lot.
The same OS390 install can run on one little RS box or can run a massive cluster of big-iron mainframes.