No such thing really. Even the most expensive embedded linux solution have to abide by GPL restrictions. But most of us who have done this find GPL restrictions quite easy to live with.
Basically, if you modify linux, you must share your modifications. So most of us don't modify linux. We just run our custom apps on top of it. The linux source must still be distributed with the product. But simply posting the source on a web page is enough to comply with GPL rules.
As for your own custom app, there are no such restrictions. You own the copyright to your own code so do with it as you please.
So, regardless how much you pay for your linux, you must still comply with GPL rules. But as I said, nothing to be worried about.
There is a separate issue with libraries that often gets confused with this. If you use GPL libraries in your code, then you must make your code GPL as well and give away your source. This has nothing to do with Linux. If you use the libraries to develop Windows applications you will still be bound by the license of the libraries. An example of this is the early version of GNU SASL library.
If you don't want to share your code, don't use GPL libraries. LGPL is ok since it is less restrictive. BSD based licenses are better.
At the company I work for all our libraries are in-house. We always re-invent the wheel just to make sure everything is legal.