Also, since the suit against IBM is about contract violations, they have to prove that the code did not exist in Linux BEFORE IBM started contributing. Of course, this is assuming that it really IS SCO code -> Linux and not Linux code -> SCO, or BSD code -> SCO and Linux
They would also need to prove, in my mind anyway, that the 80 lines of code aren't there specifically to satisfy POSIX requirements (which ARE open) which, I believe, is the target Linus was aiming for.
