Yes, there is no code you run on your system that doesn't access atleast one
kernel level function. Everything from windowing, consoles, drawing, memory
allocation, etc are provided somewhere down in the depths of the system,
including executable loading.
The .NET exe's that run are not directly related to any of them, they import
mscoree.dll and thats about it. mscoree.dll imports from kernel32.dll,
advapi32.dll, user32.dll, shlwapi.dll, and urlmon.dll directly, according to
depends.exe.
No matter what language you write in, even java, the language is going to
use those underlying functions, probably that specific set mostly, because
it provides alot of features.
But, those dll's shouldn't change much, they are pretty central to the
system and are hard to break.

Other components of the system also use OLE32.dll and MSVCR71.dll directly.
There are probably a good number of other dlls under those as well.

Many of the windows forms controls wrap the system provided controls.

Also, did you have to post this so widely? Just one group would have been
enough I'd think.

.NET does not use any Windows DLL's, in fact, it creates an instance of Mac
OS X and then executes in that VM. So you can delete all the Windows DLL's
and still run all your .NET applications.