To put it very simplistic:Is the kernel source tied to an android version, or is it enough to assure further updates?
Kernels make up the layer in between the hardware and the operating system. It ensures that Android (or other OS's) is able to address and make the best use of the specific hardware configuration of the device.
So it is tied to the hardware, not to any Android version. That is why open kernel sources are so very important to android development, it opens up so many possibilities.