Ok, I did a little digging, since everyone has been proclaiming how huge IBM was and how puny SCO was. My conclusion is that they are right. Here is what I found:

SCO
Net Assets: $37.4m (Source: Multex)
Total Employees: 340 (Source: Multex & Yahoo! Finance)
Legal Department Employees: Unknown (See below*)

IBM
Net Assets: $96,484m (Source: Multex)
Total Employees:
315,889 (Source: Multex)
Legal Department Employees: 308 (Source: Law.com)

Sources:
IBM Balance Sheet - http://yahoo.multexinvestor.com/IS.aspx?ticker=IBM &target=%2fstocks%2ffinancialinfo%2fstatements%2fb alancesheet%2fannual
SCO Balance Sheet - http://yahoo.multexinvestor.com/IS.aspx?ticker=SCO X&target=%2fstocks%2ffinancialinfo%2fstatements%2f balancesheet%2fannual
IBM Legal Department as of 2002 - http://www.law.com/special/professionals/nlj/2002/ nlj_client_list_who_defends_corporate_america.shtm l
IBM Legal Department in 2000 and 1999 - http://www.corporatelegaltimes.com/editorial/surve ys/aug01.cfm

*SCO's legal department is not anywhere in the top 200, naturally, and no mention of size or otherwise is made in any SEC filings, etc. However, unlike IBM, SCO has no "Head Counsel," nor is any real mention made of an in-house legal department. From this, I construe that SCO either outsources its legal needs to a third-party firm, or does not employ enough lawyers to require a full "department." The acquisition of David Boies perhaps corroborates the first. Any additional information that anyone has would be helpful.