No they haven't? Microsoft is very firm about this subject. That each Windows is an incremental improvement on the last.
I don't know where you are getting that information from.
There is next to no NT4 code in Windows 7.
Every other version of Windows has been almost a complete re-write.
2000
90% of which made XP
Vista
90% of which made 7
XP contained more code from NT3 and NT4 than it did from Windows 2000. Simply because Windows 2000 inherited 90% of its code from NT4, and NT4 inherited 90% of its code from NT3.
Now you are just taking the **** and basically arguing for the sake of arguing.
XP contained approx. 90% of the code base of Windows 2000.
We don't need to go any further back than that.
Once Windows 2000 was released it was no longer "NT4 Code", it became the product Windows 2000.
Vista was definitely not a new OS. It was based on the Windows Server 2003 code base (which in turn was based on 2000/XP). It was classed as a major release because, like Windows 2000, it contained a lot of breaking changes and technical enhancements to the kernel.
Vista & Server 2003 were designed along side each other and so yes, share code.
Vista was NOT based on Server 2003 - the two OS's were written side by side.
Vista was a major release in that it contained hardly any code from it's predecessor - XP.
You are throwing in Server OS's as if they are written seperately from the desktop OS - they are not.
Windows 2000 Workstation/Windows 2000 Server - Written side-by-side
Windows XP
Windows Vista/Windows 2003 Server - Written side-by-side
Windows 7/Windows 2008 Server - Side-by-side