Seems like IBM is pushing Linux in desktop and is serious about the plans for replacing Windows in their environment.
www.ibm.com/developerworks is all about Linux.
Now IBM is releasing a book on migrating to desktop Linux.
IBM PC business was sold to a China manufacturer, who is going to use Linux on workstations..
New architecture from IBM (powerpc) is develop in cooperation with Red Hat, Novell. It seems like IBM is going to focus on hardware.
I hope IBM Lotus Notes will be ported to Linux soon.