I found this article at linux journal.
My Visit to SCO, by Ian Lance Taylor.
This guy read the SCO evidence and signed the NDA. This is an older article (June 2003).
What he had to say was very interesting, and his predictions of SCOs actions was dead on.
He says the 80 lines of code in common was VERY basic and he found it (with the same comments and variable names) in other, non-linux projects on the net.