Note: Mac OS X is a merge of FreeBSD (based on BSD of Bill Joy), Mach (Richard Rashid and Avie Tevanian) and NextStep (Steve Jobs).
Apple's own developer docs say they took only a few specific parts from BSD, I think people tend to overplay this aspect. A close read of this doc, last updated more than a decade ago, basically lays out what they took and how much they'd already changed about it.
The same guide explains how their kernel has evolved from Mach 3.0:
As for the NextSTEP influence, MacOS X basically
is NextSTEP. That's where the FreeBSD and Mach stuff came from, in the first place!
GNU/Linux is a merge of GNU (Richard Stallman) and Linux (Linus Torvald inspired by Minix of Andrew Tanenbaum). GNU/Linux is what we call commonly as Linux.
Linux is the kernel. GNU provided the userspace tools, compiler, and C library. Linus also adopted GPL as the license for the kernel, which probably turned out to be the single most important decision in Linux' success.
Linux doesn't have to be used with the GNU stuff. For instance, Google ripped out all of it and replaced it with other userspace components, in Android.
Even in mainstream distros, the GNU components are slowly dropping away. There's a Rust-rewrite of the standard UNIX commandline utilities, there's the LLVM/Clang compiler and other C Libraries... Before long, it probably wouldn't be too hard to make a desktop Linux distro that looks and feels pretty standard, but lacks all GNU components.