Am I wrong in remembering this is the same bunch who came out with a 'study' that claimed open-source was more expenseive than proprietary?
Linus has always admitted that he based his OS on Tanenbaums Minix, a copy of which is printed in the back of "Operating Systems". Seeing as Tanenbaum put Minix in the public domain this hardly qualifies as either property theft or even taking credit for something you didn't do. Minix had huge problems and Linux and his friends fixed them, making it useful for something besides freshman comp sci classes.