Yes, that's the point. It's further removed from UNIX than the BSDs are.
macOS contains BSD userland, networking, file system, POSIX, and a couple of other things. But XNU, the kernel, is "X is Not UNIX", if there ever was a statement to be made about the underpinnings of macOS.
https://developer.apple.com/library/archive/documentation/Da...
This is a very silly argument.
There were several actual Unixes released based on Mach, and some of them more purely Mach than macOS/NeXT ever have been.
The people that certify it say that you are wrong. What you think and what actually is are two entirely different things in this case. The fact remains that, according to the OpenGroup (and they are the one that matter here), macOS 26 is UNIX.
You have just described OSF/1 (and later – Tru64) – a certified UNIX with a hybrid kernel operating over a Mach microkernel, BSD userland, POSIX conformance etc.
What is the point that you are making?