There is no difference for a user space programmer. User space programming will be encoded by a language virtual machine such as C, and this will be before the C library routines to translate this to lower system calls.
Those who use other tools, such as Perl, Python, Java, etc., are even more removed from the kernel, so they also will not directly affect them.
In terms of a kernel programmer, the differences can be significant since the kernels themselves are different. I did not see the inside of FreeBSD, although I did a little work inside Linux, so I can’t comment on the reasonable differences at a low level, but (and this last bit is an informed opinion, not the Gospel), since they launch independent development threads, there is a chance the exact same view is small.
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