Before answering the question it would be good to clear a couple points up.. When the term Mac is used it specifically refers to the machine not the operating system, MacOS. Also, when you refer to Linux, I will assume you are referring to one of the many operating systems built on the Linux kernel. Just to make sure that we are comparing apples with apples, I will also assume that the comparison is based on general purpose desktops.
The MacOS has the Unix kernel as the core of its operating system. The Unix kernel and Linux kernel are so similar that the operating systems built on their kernels are generally grouped together as Unix/Linux based operating systems. With that said, MacOS is probably the best operating system that uses an Unix/Linux core. Although the two most widely used operating systems based on the Unix/Linux core are the Android and the iOS operating systems.