>From Frisch, "Essential System Administration":

"You can determine the ultimate origins of any UNIX variant by examining
two items: whether it uses /etc/inittab for booting and the format of the
raw accounting file."

>From this standpoint, yes, Linux is SysV, and *BSD is, of course, BSD. 

Major differences between vanilla SysV and vanilla BSD include:

Booting (/etc/rc versus /etc/inittab and /etc/rc.d)
Printing (though most Linuxes I know of use the BSD system)
Internals (this doesn't matter much anymore - NetBSD implements many SysV
functions, notably IPC. The general rule is if you can do it on *BSD, you
can do it on Linux, and vice versa
Nothing else I can think of at the moment, though I'm certain I've missed
_something_...

More specific differences between NetBSD and Linux include:
File system structure (though this varies a bit between any two Unices,
and even between some Linux distributions)
Password system (*BSD's master.passwd vs. Slackware's passwd vs. RedHat's
somewhat confusing pam)...
Device naming conventions (notably hard drives - when I switched from
Linux to NetBSD on my Sparc, /dev/sd0x vs. /dev/sda# was a bit confusing.)

> This has been chugging in the back of my head of a long time.
> What are the differences between BSD and SysV systems? I run
> NetBSD, and have run Linux (Sys V I think). Are most of the differences
> where files go, and file naming schemes? Or is it system internals that
> make the difference?
> 
> Thanx,
> 	nate
> 
> [ Nathan Gelbard              || gelbard@engr.orst.edu           ] 
> [ Oregon State University     || http://straylight.hurrah.com    ]
> [ Student of Computer Science || Area Support Computer Assistant ]
> 

brian h. trammell                                         brian@altara.org
the altara project                                  http://www.altara.org/
georgia institute of technology     civil engineering system adminstration
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        "The problem with the rat race is that the winner is still a rat."