It is difficult to design meaningful unit tests for preemptively multitasking, protected memory operating system kernels. I don't know that it's actually impossible, but difficult.

While there are many advantages to unit testing, kernels are typically tested from userspace.

Some tests are laughably simple. I panicked the OS X kernel a while back with a shell script that repeatedly loaded and unloaded my kernel extension. Only a minute or two was required for the panic.

Apple fixed the panic but never told me how they screwed up.

EDIT: Of significant concern is how the kernel deals with the electrical circuitry. While the kernel is implemented in software, the reason we even have kernels, is so that end-user code doesn't have to understand much about physics.

AMCC - since acquired by LSI - sold some high-end RAID Host Bus Adapters. We had quite a significant problem with motherboard support. We had to test our cards on a whole bunch of different motherboards as well as PCI expansion chassis.

One might protest that "PCI is a standard!" but what we have is what we can buy at Microcenter. :-/

While not all of the kernel is concerned with physical hardware, much of it is. It's not really possible to write unit tests for the parts that have to deal with edge cases in electrical circuitry.