I realize this is an ancient thread, but I'm also trying to figure out whic h OS Siemens is using in the S7 line. I know Rockwell's ControlLogix and Mi croLogix are both VxWorks, and their older PLCs are Microware. B&R is all V xWorks. Beckhoff uses Windows CE or Windows Embedded with RT. VxWorks is th e clear leader since mid 2000's to now and there is a fairly good chance th e S7s are running it, but Siemens has used RTX on some other products, so t hat might be it as well. There are a lot of people saying S7 is a home grow n kernel, but I can't imagine that is true. More likely such assertions are ignorance (similar to the asinine first several responses to the original question).
The idea that a PLC somehow does not need an OS just shows a fundamental mi sunderstanding of what a PLC is an OS is or both. Take a look at the wikipe dia page