The operating system runs on top of the processor. Different processor architectures have different instruction sets, a different language for getting things done. OS X already runs on both the PowerPC architecture and the x86 architecture, and has done so since they originally started working on it.
Most programs don't do any architecture-specific stuff, but they'll still need to be recompiled to take full advantage of the change. Any applications that have done any assembly-level optimizations will have to be rewritten (at least the sections that are written in assembly).
Since your original question confused me, maybe you could explain exactly what you're looking for (as OS X is already Unix at its core).