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To add to this, during the keynotes of the original iPhone, Steve Jobs said something to the effect of OSX and iOS have {almost?} exactly same core, so theoretically when OSX is updated, iOS will also be updated since they share such similar software.
 
iOS locks down most of the operating system's functionality and ability. You can gain access to some of it by jailbreaking but since its based off the foundation its not really iOS sitting on top of OSX but rather an operating system that shares the same foundation but diverge fairly quickly.
 
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