Yup, that’s precisely it, and Apple made no secret of this. As early as the mid 90s, Apple knew their OS was a dead end and they needed to start over with a new OS as the base. Their in-house effort (Copland) was becoming an obvious failure and it was apparent they needed outside help. At the time a lot of people thought BeOS was going to be it, but the deal fell through when it became apparent that having Steve come back was a priority, and buying NeXT came with him. But it was always gonna be the case that the OS was going to be totally replaced and only surface level UI conventions would be maintained from classic macOS.