SCO Found No Source Code In 2004
doperative writes "A consultant hired by SCO in 2004 to compare UNIX and Linux, with the thought he could be used as an expert at trial, says that, after days and days, his comparison tool found 'very little correlation'. When he told that to SCO, it paid him and he never heard from SCO again."
This has been publicly known since 2005: http://en.wikipedia.org/wiki/SCO-Linux_controversies#The_Michael_Davidson_E-Mail
You do not have to produce your expert's analyses to the other side or the court under the Federal rules.