In order to get a Linux distro certified, you'd have to make changes which would make it less compatible with all the other Linux distros out there.
The reason why RedHat doesn't pay for UNIX certification is that their distros wouldn't be compliant. The reason why they don't make their distros compliant is that their customers would vastly prefer that RedHat use "standard Linux" tools than replace them with UNIX-compliant ones. Customers don't want a Linux distro that's subtly different/incompatible compared to what everyone expects in a Linux system. They'd rather it be not-UNIX.
Yes, you can modify a Linux distro to be UNIX. However, most Linux systems are not real UNIX - and you wouldn't want it to be real UNIX.