Yes, OS X uses CUPS. It also implements Rendezvous/Bonjour which interacts with avahi on Linux for automatic service discovery. Windows is the only remaining OS that doesn't provide user-friendly interoperability, and many people unfortunately blame Linux for this in a Windows/Linux environment.
My brother-in-law uses a Mac, and when he comes to visit he connects to our wireless network and immediately has access to our printer and streaming media server (ushare).
I have a Windows XP partition that I keep around for the occasional firmware update - some hardware manufacturers still only support Windows for firmware updates. When I have to boot it up, it's like stepping back in time. If only people could see how much Windows is holding them back from really simple interoperability.