This is misleading even if literally true.
A new kernel is required by _any_ OS before new CPU features
can be safely used. The OS has to be aware of the new features
/registers to be able to save & restore them on task switches,
or to schedule their use. This applies for SMP, SSE2, SMT
and now x32-64.
With Linux or *BSD, this new kernel is extremely simple to
install. Just download upgraded kernel source, configure,
compile and install. With MS-Win*, y0ou have to wait until
MS releases and upgrades to their kernel, and hope the licence
terms are not onerous.
kernel != distro .
MUCH more than the kernel is required, at least if you want it to be
halfway useful as a 64-bit processor. Sure, you COULD just throw a
64-bit kernel on a 32-bit machine, but you wouldn't be able to run any
dynamically linked 64-bit applications (pretty much all applications
beyond "Hello world" are dynamically linked these days).
AMD64 introduced a rather new problem to Linux and *BSD; it's a
bi-arch system. The Athlon64 and Opteron support both AMD64 code and
IA32 code natively, and while there have been a few other processors
that could do this natively (UltraSparc and Itanium jump to mind
here), usually the Linux folk haven't bothered supporting the "legacy"
architecture. With the Athlon64 and Opteron, they do.
What this means, in terms of Linux, is that to get a fully functional
AMD64 system you need two sets of libraries, one compiled for AMD64
and one compiled for IA32. You also need a kernel and a bit of glue
to get this all working together. Linux now supports this fairly
well, but it took a little while to get there. If you look at many of
the distributions out there you'll find that they started out as
64-bit only for the AMD64 platform for just this reason.
So, while it is theoretically possible to role your own AMD64 port
from an existing IA32 port, it's not a very easy task, especially if
you want to make it a bi-arch (AMD64/IA32) port. Since there are
still some common apps that aren't 64-bit clean (eg KDE) and some
fairly important binary-only packages that aren't available for AMD64
yet (eg a Java JRE until about 3 days ago), a bi-arch port is a REAL
good thing to have.