No, NT was a re-engineering of the kernel, mostly with Mach-microkernel influence, but also with input from VMS.
I think the point is that people who whinge (like here) about Unix are actually complaining about Unix filesystems and user-space. I'm not so sure they care about how exactly privileged execution is partitioned (or not).
Not sure if it's true, but I've heard than WNT is VMS + 1, so to speak, with each letter "incremented". I believe the team behind WNT had previously worked on VMS.
I think the point is that people who whinge (like here) about Unix are actually complaining about Unix filesystems and user-space. I'm not so sure they care about how exactly privileged execution is partitioned (or not).