Since these companies will be listed as GBN friendly companies
I enumerated three categories: "free", "free but depends on non-free", "non-free". Which of those categories are you saying "will be listed as GBN friendly companies"?
All of them I'd say. Unless I misunderstand what the categories are about. If you have categories, you wish to label a set according to those categories. So in this case, the GBN would include a list of companies that `depend on non-free software', and `do non-free software'. And in turn, it would list companies that `depend on non-free software', and `do non-free software'.
Basically, since they are listed by the GBN, then they are GBN friendly. That they have a tag beside them doesn't change the fact in my opinion.
Or did I misunderstand you completely with what you intended these categories to be used for?