<IBM have/has acknowledged that not everyone uses DB2. > Both are. If you see IBM as an entity (it), use "has".
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IBM have/has acknowledged that not everyone uses DB2.
SchetinIBM have/has acknowledged that not everyone uses DB2.You are
- Contexts will differ. You can't say, for example, 'IBM have departments all over the world'. Conversely, 'IBM have acknowledged...' sounds better, since it's the personnel, the people, who express their attitude.