In the early 90s when I had to abandon Amiga I was always looking to find a replacement OS that was Amiga-like (I was using DOS, and it was painful). DOS felt nothing like Amiga. Mac felt nothing like Amiga. The windows 3.1/DOS schism felt nothing like Amiga.
My early dabblings with Unix/Minix/Linux/whatever did feel much more Amiga like in that they supported proper multi-tasking, but in particular the shell felt like a cohesive well thought out powerful thing that reminded me of Amiga's CLI. I was a big CLI user on Amiga and it always seemed pretty well though out.
The Unix/Linux thing didn't seem super practical way back then though so the first OS that did feel like a decent replacement for Amiga was OS/2. Then Windows 95 felt like more Amiga-like as well. However, somehow Linux still feels a bit more Amiga-like to me, just because the shell seems more comparable to Amiga CLI than the OS/2 / Windows command lines.