Florian's hand was ultimately forced because it is impractical to keep consulting for multiple large companies a secret.
So far, no one has ever found any evidence that PJ is anything other than what she says she is -- a Linux user and former paralegal. Even when Maureen O'Gara thought it'd be a good idea to stalk her and publish everything to the world, no evidence of any kind came to light.
You are proposing a criminal (yes, criminal, perjury is a crime, and sworn statements as to PJ's lack of involvement with IBM were filed in the SCO case) conspiracy spanning at least multiple large public companies, a well-known law professor, and several prominent tech journalists.