This article attempts to say that and are two different things when it comes to operating systems, yet it doesn't make any attempt to label the nine Linux distros it lists under atomic/immutable as one or the other.

Plus it missed and entirely, while mentioning MicroOS, which isn't a desktop system (though Kalpa is derived from it).

https://www.zdnet.com/article/atomic-vs-immutable-linux-distro-how-to-decide/
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