Why GNU Guix Matters
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Guix is not tied to any kernel version. Hurd and Linux-libre are officially supported. But it is trivial for users to incorporate non-free firmwares.
In fact I just spend 5 minutes to search for the source of a few Guix packages and I couldn't find it. I found this: https://guix.gnu.org/en/packages/ which is a meager list without any link to the packaging source. Huge red flag for a distro.
I clicked the first
https://guix.gnu.org/en/packages/python-pyxel-1.4.3/
It says "Package source: game-development.scm" linking to https://git.savannah.gnu.org/cgit/guix.git/tree/gnu/packages...
It's a lisp code that does what a shell script might do, but declaratively. Indeed it isn't much different from an Arch Linux PKGBUILD.
They start to look similar at the level of compiled derivations, but even the builder scripts are different: in Guix they are compiled Guile scripts whereas in Nix they are Bash scripts.