theed - I think that might be because of missing (not yet implemented) functionality in Darwin.
As far as I can tell, nice numbers have not been implemented. You can nice your processes all you want, using command line utilities, or that graphical nice utility that's out there, whatever. An idle process with nice 20 will get equal priority with a standard nice 0 user-space process, with a nice -15 kernel process.
I don't really know if this is going to be fixed by OS X's release, but I sure hope it will. It seems silly, there being a OS X specific nice utility, that doesn't actually change anything...