Just to add some information. (Similar to gunug and Xairbusdriver mentioned above.)
Art Technica has a report,
Mac OS X Leopard receives UNIX 03 certification.
QUOTE("Art Technica")
It may all sound like semantics, but the certification is actually quite important for Apple and for the OS. The UNIX 03 certification means that Leopard conforms to the Single UNIX Specification Version 3 (SUS), a specification for how things like the shell, compiler, C APIs, and so on should work.
(...)
The fact that Apple can use the UNIX name more freely is cool, but the certification will have a far bigger impact on enterprise customers. Any software written for the SUS specification is easily portable to a UNIX 03 operating system, meaning that enterprise customers who need a "real" UNIX for their applications can now use Leopard servers if they so desire.
Mac OS X is not just UNIX-based or UNIX-like, it is a
true UNIX operating system.