Full Details : http://social.technet.microsoft.com/Forums/en-US/configmgrreporting/thread/83aaf1dc-eaa9-4612-8ee2-a80020d79d0b
select sys.Name0,OS.Caption0 from v_R_system sys
inner join v_GS_OPERATING_SYSTEM OS ON os.resourceID=sys.resourceID
where sys.ResourceId not in (select ResourceId from v_RA_System_SystemGroupName
where System_Group_Name0 = ‘TIGA\W2K3SecurityBaseline’ or System_Group_Name0 = ‘TIGA\W2K8SecurityBaseline’)
and OS.Caption0 like ‘%Server%’