With that recent post about chrome os not counting as a distro of linux. It does bring a good question, what is a distro of linux?
If Linux is just a kernel then android and chrome os are Linux. Bur no really considers android a distro of linux. So linux is more then a kernel.
KDE say that neon is not a distro but doesn’t really why neon is not but kubuntu is.
If it distributes Linux, it’s a distro. Thus ChromeOS, Android, Windows are all Linux distros.
If you have a different definition, best you can do with it is go brighten up some lawyer’s day, I guess.