So, Is macOS UNIX?
The answer has to be yes.
You can trace its lineage back through FreeBSD to BSD, and from there, back to the Unix distributed by Bell Labs before the license fee increase from AT&T.
But that doesn’t matter.
If you write an operating system from scratch right now, as long as it satisfies the requirements of the SUS, it’s considered UNIX. And it doesn’t matter how you implement it. The XNU kernel at the heart of macOS is a hybrid architecture. It combines Apple’s code with parts of the Mach and BSD kernels.
But that doesn’t matter, either. What matters is it meets the requirements of the standards against which it’s measured.