XP Pro is closer to 2000.
That's not true. Windows ME is based on the Windows 95/98 kernel.
XP Home is the same base as Windows XP Pro, except that it cannot join a domain and is crippled in a few other ways in regards to networking (no Remote Desktop, IIS, group policy) and simplified security (no file-level access control) and no multi-processor support.
Kernel-wise, it is the same as XP Pro, which is based on the NT/2000 kernel.
I didn't say it was based on it. I said it was closer to it as in end-user capabilities.
If I recall correctly, the actual difference between XP-Home and XP-Pro is a registry setting. At least this was the case when they first came out. After service packs, they may have diverged a little. There was a bit of a stink raised when people pointed this out at the time.