I didn't mean that the 10.0 finder was a reskinned NeXT GUI file management application (as you point out, it clearly wasn't and was a huge thing that had a bunch of heritage code), but that the entire 10.0 GUI was a kinda-MacOS-9-like GUI on top of the NeXT bsd-heritage unix-like base. If you were to take a 10.0 system and put it side by side for comparison with the CLI environment perspective, file tree, system libraries with the last NeXTSTEP releases or rhapsody.