From The Inquirer:

"SCO has 30 days to show IBM the code, while Big Blue won't have to reveal anything until the boys turn the stuff over first."

Now things will really get interesting in the SCO/IBM fight - there's the unlikely possibility that the case could be dismissed if SCO doesn't product the infringements, but at least it puts an end to the lack of substantiation and subsequent Fear, Uncertainty and Doubt (FUD) campaign.  Can't say it's any real surprise to know that Microsoft is behind a couple million dollar infusion to SCO a few weeks back either...

Funnier still is that SCO has even said how they are already seeing a backlash over the issue - many companies aren't paying even lip service to them, and Linux is being promoted over SCO alternatives.  Can't say such wasn't forseeable, so it means they either do have a strong case... or are incredibly stupid.