New
#300
Ultimately yes, it's one third of a device, 1/3 Hardware. 1/3 OS and 1/3 Software (Programs APPs, Games......), without each of those parts it's not whole. OS is supposed to make bridge between Hardware and Software so they can do actual work but....
Windows and most other OSs became an "Operating environment" of which actual OS is just one part and the rest of it is just added software to make it so-so usable at first installation.
Largest part is GUI, APIs and applets most of which are not even developed by MS but either licensed or leased form other sources.