To say OSX is based on BSD is not the entire truth. OSX was derived from NeXTSTEP. NeXTSTEP was based on the mach kernel and some BSD source code.
The mach kernel was developed and eventually replaced the kernel in BSD. The mach kernel is at the heart of OSX, however it's not a true mach microkernel, but uses the XNU operating system kernel. The kernel from XNU is not a microkernel.
The old NeXSTEP/OPENSTEP screen shots remind me so much of AmigaOS.
BSD, is a form of Unix, use to be called Berkeley Unix. (Berkeley Software Distribution).
Unix does not equal Linux. Linux is Unix like but it's kernel is not derived from Unix.
Commodore OS..... is just linux with some tweaking. Is it a new OS like they have been stating? Ahh... no. It's a linux distribution.
Maybe if they built it from the kernel up it could be touted as a new OS, but to me this is just false advertising.
Anyway good luck with their product, I guess they actually have something out there that can be bought.
Update - Actually only the video footage is touting it as a new OS, the blurb on their site does mention it's a linux distribution, quote - "Commodore OS is a community driven Linux distribution for Commodore enthusiasts".
