If you'd try to certify any modern Linux distribution, you'd end up with a very similar list.
- The Linux kernel also has timer coalescing
- Linux also has lazy atime ('relatime') by default
- No Linux distro installs uucp by default, and certainly not suid
- Desktop distros will also run a file indexer of some sort
etc.
Isn’t the difference here that Linux was never trying to claim UNIX certification?
If I remember correctly, two Linux variants were on the list at one time.
They were:
Inspur K-UX (expired on 3 February 2019)
Huawei EulerOS (expired in September 2022)
https://en.wikipedia.org/wiki/Inspur_K-UX
https://en.wikipedia.org/wiki/EulerOS
These were both based on Red Hat.
And famously, GNU's Not UNIX
Huawei managed to get their RHEL fork (EulerOS) UNIX certified. However their certificate expired (probably due to sanctions?)
So legally at one point a Linux was Unix.