A list of certified systems can be found at
http://www.opengroup.org/openbrand/register/.
The benefit of working on UNIX-branded operating systems is that the brand means you can rely on the presence and correctness of the system interfaces and utilities specified in the various versions of the Single UNIX Specification.
Your system will only be branded UNIX if it passes large test suites verifying the compliance with this specification. If a system interface does not function on a UNIX(R) system as documented in this document, this is a bug (the brand ``guarantees'' that this should not happen, or at least be a very unlikely event).
Whether this guaranteed degree of standards conformance is useful to you or not is another question. It can be useful to application programmers. A UNIX-branded system will have many interfaces not found in free ``Unix-like'' systems, such as POSIX message queues, POSIX semaphores and other advanced realtime facilities, as well as *correct* Pthreads and rwlocks/barriers (NPTL finally does a good job on Linux though), to begin with (realtime signals also come to mind, then there's the realtime scheduling class and various timers).
An application written for a UNIX(R) system using only SUS features is supposed to work on all systems complying with that SUS (UNIX95 compliance for example would catch HP-UX, UnixWare, Tru64, AIX, Solaris, IRIX, ...)
> well then, who owns "Linux"? anybody?
Linux is a registered trademark of Linus Torvalds.