Well, first of all, OS X is based on BSD and not Linux, which would affect even simple command line utilities. (I'm not even sure the kernel ABI is compatible.)
More to the point, there's the lack of Mac-specific frameworks (e.g. Cocoa) on which most Mac applications rely.
More to the point, there's the lack of Mac-specific frameworks (e.g. Cocoa) on which most Mac applications rely.