Microsoft is rejecting GPL3 out of hand, claiming that it is not now - nor will it be in the future - bound by any of it:

While there have been some claims that Microsoft’s distribution of certificates for Novell support services, under our interoperability collaboration with Novell, constitutes acceptance of the GPLv3 license, we do not believe that such claims have a valid legal basis under contract, intellectual property, or any other law. In fact, we do not believe that Microsoft needs a license under GPL to carry out any aspect of its collaboration with Novell, including its distribution of support certificates, even if Novell chooses to distribute GPLv3 code in the future. Furthermore, Microsoft does not grant any implied or express patent rights under or as a result of GPLv3, and GPLv3 licensors have no authority to represent or bind Microsoft in any way.

I don't even resemble a lawyer, so I have no idea how this will play out. I would guess that this will mean a fairly quick court test of the new GPL (as opposed to the old GPL, which went untested for eons). At the very least, that will be worth some popcorn :)

The Groklaw folks don't think much of MS' claims :)

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