Surely Linux and the Windows NT line (don't confuse the Windows 9x line, which evolved indirectly from DOS with the Windows NT line) have much more in common with each other than mainframe OSes, but Windows did not evolve from UNIX:
The Windows 9x line evolved indirectly from DOS (cf. [1]). DOS was inspired a lot by CP/M.
The Windows NT line is a spiritual succesor to VMS (cf. [2]). The kernels of both operating systems were designed by Dave Cutler, who did not like UNIX (cf. [3]). Indeed, Windows NT has I/O Completion Port (IOCP, [4]) as an - in my opinion - better I/O system than the UNIX process input/output model.
[1] https://blogs.msdn.microsoft.com/oldnewthing/20071224-00/?p=...
[2] https://www.itprotoday.com/management-mobility/windows-nt-an...
[3] https://en.wikipedia.org/w/index.php?title=Dave_Cutler&oldid...
[4] https://en.wikipedia.org/w/index.php?title=Input/output_comp...