EWeek has an email interview with Linus in which he flatly states that SCO claims are ... well... of no value and that "SCO doesn't have any IP rights that I can see". He uses as an example their IP claims about RCU, which was written by, and thus copyrighted by, and patented by IBM (originally by Sequent, which IBM bought). He defends the kernel development model, and when asked if he had any plans to change it, said this:
"No. I allege that SCO is full of it, and that the Linux process is already the most transparent process in the whole industry. Let's face it, nobody else even comes close to being as good at showing the evolution and source of every single line of code out there. The only party that has had serious problems clarifying what they are talking about is SCO, and now when details start emerging like with RCU, it's clearly about IP that they had nothing to do with, and don't even own. I'm sure that they are confident that they own the collective work of Unix, but that's a separate thing entirely legally from being the actual copyright owner of any specific section of code. "