I don't understand all the technical problems they have had since all they are doing is skinning linux mint with their own wallpapers and adding too many pre-installed apps.
I never did a respin of linux mint but I have done one of vector linux (slackware based) puppy linux, and ubuntu. You just install whatever software you want, change theme, icons, and wallpaper and point and click to remaster...
I don't see that as a tremendous technical challenge, especially when you are targeting such a limited hardware pool.
The issues seem to be coming from the fact he is using scripts and drivers that don't come as standard with the installation. That and he is using an outdated base distro meaning all the new and "powerful" hardware they use won't have any support. Most can be a simple fix but it's all a pain in the arse to do.
The version 2 of COS he seems to be using a newer version of Mint and I would hope that he sticks to just skinning it. Because some of the bugs and glitches are just silly.
At this point I really wouldn't put any theoretical limit on their laziness/shamelessness. I just have to wonder how they ever concluded that labelling Linux as "OSX" would help to sell it when the underlying product hasn't actually changed.
I don't think the guy who did this icon pack has anything to do with CUSA. But it wouldn't surprise me if they ended up in the upcoming release.
edit==
Ok here is a really odd theory about the name. OS 4 sometimes gets referred to as OS 4.x so has the guy just missed the 4. and instead put OSX?