Santa Cruz Operation*. It sounds like a warfare tactics thing, heh.
I have no idea if this is true, it's probably completely apocryphal, but it's a nice hack if it's true.
Also, have a look at the Groklaw archives if you haven't: http://www.groklaw.net/staticpages/index.php?page=2006121221...
Caldera renamed themselves The SCO Group after acquiring the name and trademark from The Santa Cruz Operation in 2001.
Later, things went south and the new SCO(G) turned litigious. The original SCO was not responsible for the later shenanigans, and it was painful to see their name dragged through the mud.
See also: Cingular -> AT&T