Are you calling Linux a UNIX? I mean GNU/Linux is certainly a UNIX-like system, but aren't "UNIXes" typically used to refer to operating systems which stem from AT&T's UNIX, such as the BSDs and Solaris and HP-UX and the like? GNU's Not UNIX after all
Gnu promotes Unix, but also promotes Emacs on top. NT can run Win32 on top of it, but there's far more than Win32 with NT systems. Just get ReactOS and open the NT object explorer under explorer.exe.
Win32 is an API, while UNIX, NT and GNU are all operating systems made by AT&T, Microsoft and the GNU Project respectively. I agree that the GNU operating system isn't the UNIX operating system, and I agree that the NT operating system isn't the Win32 API, but I have no idea what comparison you're trying to draw.
It almost sounds like you think UNIX is an API like Win32, and that GNU is an operating system which "implements UNIX" like NT is an operating system which "implements Win32"? Are you confusing UNIX with POSIX?