Well, now, hold up a sec. What this is is a hearsay report about someone else's study. Doesn't carry the same weight as a court exhibit, and it can't be examined or cross-examined. We know that the judge knows about it, and we can assume that IBM has known about it since the 9/2004 hearing.
Its main value will come into play after the trial. Once SCO's claims are thoroughly debunked, this memo will show that SCO's officers knew that their own analysis failed to show any code copying before they filed suit.
Now just imagine the possibilities. Lanhan Act violations alleged by IBM and Red Hat. Shareholders hurt by the stock scam. EV1 and everyone else who got hoodwinked into paying for a SCOSource license. Those 1500 companies which received Darl's extortion letters. The mind boggles.
This element (mail fraud) seems the most likely to cause him to be known as "Darla" to his cell mate.