Just taking a stab based on my rough knowledge of the subject, iOS is largely an equivalent subset of Mac OS X, with the biggest difference being that iOS substitutes the Cocoa Touch framework in place of App Kit - i.e. the iOS GUI instead of the Mac OS X GUI. Other than that and the baseband firmware's interaction with the rest of the system, other frameworks and the Darwin layer are paired down versions of what's found in OS X, optimized for the iPlatforms specifically.
That's my understanding.