Well, somewhat.

It has been a while since I read a book on NT kernel - "Showstopper!: The Breakneck Race to Create Windows NT and the Next Generation at Microsoft"

NT kernel was "supposed" to run OS/2 apps and Windows apps. But the NT kernel is of MS making, NOT IBM.

The connection to VAX/VMS is due to MS hiring Dave Cutler, who worked there before.

https://en.wikipedia.org/wiki/Dave_Cutler