effectivement cela fait références aux juristes d'IBM, d'après la page wikipedia (anglophone) de nazgûl:
The term Nazgûl has been used to refer to IBM's cadre of lawyers, with whom it has been said that IBM can blacken the sky - particularly with reference to the SCO v. IBM lawsuit because they supposedly never sleep, are utterly ruthless, and are completely loyal servants to their master. In addition it has been said that they are "probably really nice people. They would be nicer too if they had (say) blood or souls like normal people.
[^] # Re: Nazgul d'ibm
Posté par pmoret (site web personnel) . En réponse à la dépêche Affaire SCO, 3 ans déjà.. Évalué à 3.