SGI's letter to the Linux Community:
SCO's references to XFS are completely misplaced. XFS is an innovative SGI- created work. It is not a derivative work of System V in any sense, and SGI has full rights to license it to whomever we choose and to contribute it to open source. It may be that SCO is taking the position that merely because XFS is also distributed along with IRIX it is somehow subject to the System V license. But if so, this is an absurd position, with no basis either in the license or in common sense. In fact, our UNIX license clearly provides that SGI retains ownership and all rights as to all code that was not part of AT&Ts UNIX System V.
That's my favorite part. Even more peopel calling SCO absurd. :)