I'd just like to interject for a moment. What you're refering to as Linux, is in fact, Android/Linux, or as I've recently taken to calling it, Android plus Linux. Linux is not an operating system unto itself, but rather another free component of a fully functioning Android system made useful by the Android corelibs, shell utilities and vital system components comprising a full OS as defined by POSIX.
No, “GNU” is the operating system project, which includes the userland components, the kernel, and everything else. Just like “Windows” is not ntkrnl.dll, nor is “Windows” the sum of explorer.exe, cmd.exe, etc. – “Windows” is the overarching project name. “GNU” is the same.
People who think of “GNU” as userland components likely are influenced by the accident of 1990’s history that was the prevalence of SunOS (etc.) systems with added GNU command utilities. But the GNU command line utilities were originally meant to be for a (yet to be written) complete GNU operating system, including a GNU kernel, Hurd. But since the GNU operating system was to be compatible with Unix, and the command line utilities were good, people liked to run the command line utilities on proprietary Unix variants, and later the same happened when a Linux-based Unix system was cobbled together; the GNU utilities were there for the taking, and they were very useful in creating a complete Unix-based system, based on Linux. This probably created the confusion that GNU = userland utilities and Linux = operating system, even though almost the opposite being true.