hogwash, the genesis of the mac OS is from the 60s, just as the windows 7 OS had it infancy during the same period.
The genesis of a part of OS X is from the UNIX of the 70s, unless you want to count Multics from the 60s. VMS, the Windows 7 genesis, was developed in the 70s for the DEC VAX computer. I don't know that VMS is based on anything earlier.