According to this Microsoft Statement About GPLv3, whatever exactly it is that Microsoft and Novell are up to, it doesn't mean that Microsoft is subject to the terms of the GPLv3 license.
Check out the rest of the blogosphere for endless speculation about what it all means. I suspect that it's an indicator of the deployment of yet another tactic in Microsoft's tried and true strategies of "spread FUD" and "embrace and extend" the competition.
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