I do not know what their meaning of based means. But since long, Netscape and Mozilla's sources have been separate.
release notes point 6 says,
6. The deficiencies noted in FireFox 1.0 are inherited in Netscape 8 BETA in most cases. Patches to the FireFox code base will be imported into Netscape 8 BETA as they become available and are tested for compatibility. The recently released 1.0.1 patch has not been imported into Netscape 8 BETA.
this somewhat means that their codebases are different.
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