I don't think that's the case; Cutler's NT has VMS-esque foundations, not OS/2.
Due to the success of Windows 3.0 and the lack of OS/2 success, Microsoft wisely decided to expand the Windows API to the Win32 API and have it be the default API.
The book Show Stopper, has a good account of the early days of NT.
https://www.amazon.com/Show-Stopper-Breakneck-Generation-Mic...
It is interesting read.
The programming API for use by userland started out as OS/2 though.