The mac file system is nothing like a linux one. I remember hearing that Linus Torvalds looked at the file system and remarked what a mess it was.
Debian is pretty nice if PCLOS did not exist that is what I would use.
I presume Linus was talking about HFS/HFS+, as it compares to ext2/3/4, etc...
bone113 was more likely talking about the directory layout structure (/, /etc/, /var/, /home, and so on...)
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