The chance of that is very small, IBM hasnt been that 'deep' involved in the kernel for that long and a lot of the work on the features they refer to were in place before IBM pinched in. This doesnt per-say mean there couldnt be UNIX code in the kernel, only that it's prob not IBM that put it there, if it is there.
The fact is, slackware pro ($59) was evaluated as far superior to sco server ($2600) way back in 1995 - this predates IBM's involvement by several years.
A really good reason would be that Linux (Tm) is *not* UNIX (C)(Tm). Linux is a 'Unix alike', ummm make that a 'Mimix alike'. One could try to call the *BSD OS's Unix, but linux is not "unix".
Linux is every bit as much unix as BSD is - IOW, if you believe in the lawyer definition of life, neither linux nor bsd are "UNIX" (TM)
OTOH, those who know the unix nature know full well that linux and bsd are certainly unix.
Get it? "UNIX" (TM) != unix
Calling linux 'unix' would be like calling OS/2 'windows' because it could look the same with the right theme..
Nope, it would be like calling MacOS X BSD because the internals are clearly the same.
Joe