OSI reference model vs horizontal Partitioning?

Can we say that the OSI reference model represents horizontal partitioning of a system?

OSI reference model is a standard reference model for communication between two end users in a network. Layers of OSI model works on different layers of network and enables user to communicate.  Where horizontal partitioning is a way to organize modules based on functionality. Such partitioning eases in later extension with least effect on other modules. So we can not say that OSI model represents horizontal partitioning because horizontal partitioning is work being done at application layer where OSI model is meant for working on all layers of a network.