It is good to see that a reputable company like Goldman Sachs would make a statement like that regarding linux. I am sure that with IBM embracing linux and the server market they have put the OS in a much better stance than before. I don't know if you read Network World but this last week they had great article on both IBM and Microsoft regarding the future, but one of IBM'S keys to success is the middle market that Linux can service from a OS perspective to compete.
here is the link
http://www.nwfusion.com/news/2003/0106ibmsoftware.html