At the time, GNU had a problem: they had almost complete userland, but no kernel. That meant, that you needed some other expensive system to run the GNU software. Hurd was just around the corner, for years.
What Linux changed that it opened the GNU software to much wider audience. You didn't need an expensive Sun workstation, cheap (relatively, at the time) PC was enough.
With the Linux kernel and GNU software, you had a complete, usable system, that anybody could use. Many people did, and they contributed back. The development accelerated.
So technically, no, OSX doesn't rely on Linux-the-kernel. But it benefited by the increased exposure GNU software got.
(Samba is about a year younger than Linux-the-kernel.)