No you haven't. You have stated that just because Windows continues to support DOS functions, through a DOS Shell; that the OS is based on a DOS kernal, where we have shown and posted sites that cite the NT Kernal. You have presented nothing but an ancedote, no references, no proof. Just insistance that you are correct and we are wrong.
Your good work, no matter how many times you repeat your error, do not make the error the truth. Just because an OS supports legacy commands, does not mean the machine is actually running DOS at any level. Quite the opposite, the whole concept of 'Emulation' means that a software package can 'pretend' to be something that it is not. For example, your PC is not a Nintendo Game Boy - but you can download and run a Game Boy Emulator Linky and now your PC will act like a Nintendo Game Boy. You can then download the Game Boy ROMs and run any game you want on your PC. Does this mean that Windows is NOW based on a Game Boy? Similarily, you can download and run a MacIntosh emulator that used to run on the older MacIntosh computers. Does that now mean that Windows is based on DOS, the Nintendo Game Boy and the Apple MacIntosh?
Nope, this is what we call emulation. DOS is running on emulation in your Windows environment.
Then there is this little bit of wisdom:
Early versions of Microsoft Windows were an application that ran on top of a separate version of DOS.[17] By the early 1990s, Windows saw heavy use on new DOS systems. With Windows for Workgroups 3.11, DOS was almost reduced to the role of a boot loader for the Windows kernel; in 1995, Windows 95 was bundled as a standalone operating system that did not require a separate DOS license. With Windows 95 (and Windows 98 and Me, that followed it), the MS-DOS kernel remains, but with Windows as the system's graphical shell. With Windows 95 and 98, but not ME, the MS-DOS component could be run without starting Windows.[18] With Windows now separated and DOS compatibility getting worse with each upgrade, DOS fell into disuse as the majority of computer users migrated to the more popular programming platform. Modern versions of Windows, such as XP, allowed DOS-native software to operate (though such software often ran at a reduced capacity due to Windows resource requirements and memory usage); Windows Vista, however, has removed DOS compatibility entirely, requiring the use of DOS extenders or emulators to run any DOS-native program.
Vista x86 can still run 16-bit DOS apps in a VDM. It is the 64-bit version (x64) of Vista that drops all 16-bit compatibility.