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Yes, it's Linux.
(lemmy.ml)
From Wikipedia, the free encyclopedia
Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
Community icon by Alpár-Etele Méder, licensed under CC BY 3.0
Definitely looks like it. Personally I'm using B00merang-Project/Windows-XP Luma theme, it's a simple enough theme but the XP title bars and buttons provide a very nice experience IMO.
I personally used to use the zune theme, but about a month ago I switched to aerothemeplasma because the lack of search was getting to me.