If you want to get technical about it, the Mac kernel itself isn't a traditional UNIX or BSD kernel; XNU (which, conveniently enough, stands for "X is not UNIX"

If you want to get technical about it, the Mac kernel itself isn't a traditional UNIX or BSD kernel; XNU (which, conveniently enough, stands for "X is not UNIX") is a hybrid composed of the Mach microkernel, some FreeBSD components, and Apple's own driver model. The system as a whole is able to brand itself as UNIX compliant, though, because it complies with the Single UNIX Specification. That spec is concerned about userspace behavior, not kernel or implementation, and you don't have to include any actual UNIX source code to be able to brand your OS as a "UNIX" according to the spec and trademark guidelines.