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My answer won't probably suit you, but the most elegant OS I saw in my life was incontestably “Tao Intent OS”, an object-oriented assembly language with crazy good ideas embedded inside the very core of it.
I had the SDK with its NDA, and played with it for a while. It was so fast! I did artificial intelligence with it.
But it's dead and buried, I'm afraid. I would be very glad to see it back one day, or something similar. It was so neat.
