The last Windows operating system to be based on the Windows 9x kernel was Windows 98.

The statement is false because the last Windows operating system to be based on the Windows 9x kernel was not Windows 98. It was Windows ME (Millennium Edition). Windows ME was released in 2000, after Windows 98. It was a successor to Windows 98, but it still used the same kernel. Windows XP was the first major release after Windows ME, and it introduced a new kernel known as the Windows NT kernel, marking a departure from the Windows 9x family.