You go to places like The Yankee Group or Forrester if you want to purchase a study that says exactly what you want it to say. That is all. It isn't research. It is marketing. Totally meaningless.
Unfortunately, the people these "studies" are aimed at often don't know any better.
Absolutely here is a snipet from the wiki article Half posted:
http://en.wikipedia.org/wiki/Laura_Didio
In June, 2003, she was one of several analysts who agreed, under nondisclosure, to view snippets of code that SCO Group claimed had been inserted into the mainline Linux Kernel. She stated that "It appeared as though the Unix System V code (that is, SCO's code) complete with the developer notes had been copied and pasted right into Linux."