This runs a Linux kernel with some components in common with Android like libusb, so really linux is the operating system and there is a browser running on top of it.
Lots more info: https://wiki.mozilla.org/B2G
Lots more info: https://wiki.mozilla.org/B2G
I love that the mozilla guys have done the legwork of figuring out what APIs were missing in order to do that. That is a nice piece of work.
I lean to the former definition but I'll be the first to agree that I come from an earlier time. When 'windows' came out it really was a user interface on top of MS/PC-DOS (and it still is IMO) however now several generations of folks have been brought up saying that Windows was the OS.