No, sorry, what you're doing is basically getting a variant of OpenSuse with a different desktop environment.
GNU/Linux is the OS, OpenSuse is a variant of GNU/Linux.
Yes, I know.
Logically, it is YES. But, technically, NO. Creating an operating is not a joke. And you are pertaining to that. To make this short, You are pertaining to the HardWay (low-level) and TS is pertaining to the EasyWay(high-level). Just like a Lego. You don't need to make your own blocks. Just buy and assemble. This is the advantage of GNU/Linux.
If you're equating on changing a Desktop Manager/Utilities to making an Operating System then you're entirely saying that everytime a Linux user compiles/installs a Binary then he is making an Operating System.
I did not state that changing a Desktop Manage/Utilities alone is making an Operating System then once a user compiles/install a binary is considered as an Operating System. Here's my statement again:
"It's okay. he still (Logically) making an operating system but not from scratch (technically)."
I can't say, TS is misleading. An Operating System is a collection of software. In GNU/Linux, if you have the kernel, utilities, apps (these 3 for CLI), window manager/desktop environment (for GUI), you have the whole system - a.ka. OS. There are derivatives (variants/distros), even they are derivatives (derived/based from one distro), they are already called an operating system.
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Note : Ubuntu is based on Debian, basically a variant (as what you're saying) of Debian.
Some are dubbed as OS...
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there are also created from scratch (using the linux kernel) / not based from one distro...
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Taking that into consideration, I think I have proven my point, won't be useful.
Don't worry, I understand your point.
As per Thread Title, I'm not speaking for Suse only, I'm speaking in general.
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If I will justify TS' post based on my experience, I'll give you an example. One of my favorite distro, my main distro aside from Puppy, is Slax (Since version 5.x). You can easily customize via command-line and GUI. Recently, I found out the latest news about the distro based on this here in symbianize. Just check here Porteus. Obviously, they have similar approach when it comes to handling packages which is modular. An approach where you will just activate (mount) and deactivate (unmount) a package/app.
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You too like TS, can make a GNU/Linux derivative/customized/remix/variant/forked/distro (regardless in easyway or hardway), no one knows, maybe in the future it will become popular operating system, right?