I'd argue it's closer to a mutable distro than an immutable one.
Nixos tends to lean on the term reproducible instead of immutable, because you can have settings (e.g files in /etc & ~/.config) changed outside of nix's purview, it just won't be reproducible and may be overwritten by nix.
You can build an 'immutable' environment on nix, but rather than storing changes as transactions like rpm-ostree, it'll modify path in /nix/store and symlink it. Sure, you can store the internal representation of those changes in a git repo, but that is not the same thing as the changes themselves; if the nixpkgs implementation of a config option changes, the translation on your machine does too.