The Short Answer
Linux for Tegra (L4T) is the operating system NVIDIA ships for its Jetson edge AI modules. It is an Ubuntu-based Linux together with the board support package — the kernel, bootloader, and device drivers tuned for the Tegra processor in a Jetson module. When a Jetson is flashed, L4T is what gives it a working OS; JetPack then adds the AI and vision libraries on top.
Why the Version Matters
L4T is the layer that ties software to a specific Jetson generation. A given L4T version supports particular modules and pairs with a particular JetPack, CUDA, and driver set. That is why a driver or application built for one L4T release — say L4T 35.x — will not simply run on another such as L4T 36.x. Matching the L4T and JetPack to the module is a basic part of bringing a Jetson up.
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The OS An Ubuntu-based Linux userspace.
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The BSP Kernel, bootloader, and Tegra device drivers.
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The base of JetPack Everything else in JetPack sits on top of L4T.
L4T and Production
For a product, the L4T base is where a custom or minimal image is built, often with Yocto on top of the board support package. We take the L4T base through to a production image. See our guide to NVIDIA JetPack for the wider Jetson stack.