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As I understand it, Haiku is not based on BeOS, but is an open source re-implementation of BeOS, just as Linux is not based on Unix, but Unix-like: https://www.osnews.com/story/24945/a-programmers-introduction-to-the-haiku-os/
I think you are right, but I also think that “based on” is accurate for a sufficiently broad definition of that term.
BeOS was so cool end 90s early 2000 !!!
