I'm surprised anyone does. Although I didn't realize there were games that ran on GBC but didn't run on GB. But essentially it was what it said it was, a Game Boy with color. I guess the fact that it had a bunch of exclusive games makes it an oddity more so than other Nintendo revisions that got like 5 exclusive games, but neither Nintendo nor consumers ever considered it a separate system. It would be like if the Switch "Pro" that was being rumored, in which it is just a more powerful revision of the same system, and people were hoping it'd get a library of Pro-exclusive third party ports from the consoles. That wouldn't make a Switch Pro a different generation or different system than the Switch, just a revision powerful enough to warrant higher spec'd games that can't run on other models of the system. That's I suppose precisely what the GBC was.
As a teenager at the time, who had a GB, I considered it a color version of Game Boy. Never even knew there were any exclusive games. I knew there were games made specifically to take advantage of it's color abilities, and that was it. I don't think anyone at the time was thinking that they were getting a new system when they upgraded from GB to GBC. I get how the exclusive games that it apparently had can make some sort of argument about it, but it is very clear that Nintendo has never viewed it as anything other than an upgraded revision of GB, and I've never seen at the time or since that the market considered anything different.