WhatEVar.
It's been common knowledge for, oh, about twelve or thirteen years now, that NT's kernel (and hence W2K/XP/Vista's) is more like VMS than it is like anything UNIX-ish[0]. You even cited the fact that the VMS architect, Dave Cutler, had a lot to do with it.
[0]That's not to say, of course, that any of the VMS goodness has made it into Windows The Product, just that there are shades of VMS The Kernel in Windows The Kernel.
Peter
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