I was following James' links to the general outrage over the ludicrous coining of the term "SOA 2.0" (I mean.... honestly!) and found this linked from Technoracle.
It appears that the OASIS folks have built a reference model to explain, in architectural terms, what SOA means.
I need to find some time to read through this and see how it corrsponds to what IBM says it means..... I'm rather hoping we're all saying a similar kind of thing :-)