The "higher" levels of XNU are largely inherited from the BSD legacy, but we're clearly talking about what serves as the base. So even if you take an inheritance angle, XNU is based on Mach, not BSD. macOS is full of BSD/derivatives code, sure, but it is not based on them. The foundation is laid elsewhere.
> but we're clearly talking about what serves as the base
No, you just switched usages of the word "base" mid-conversion so you could say other people are wrong?
This conversation isn't advancing anyone's understanding. It's just pedantry.