Suppose
$$ \mathbf{y} = \mathbf{X} \mathbf{b} + \mathbf{e} \, , \\ \mathbf{e} \sim \mathcal{N}(0,\mathbf{I}_P) \, . $$
We know that $\mathbf{\hat{b}} = (\mathbf{X}^T \mathbf{X})^{-1} \mathbf{X}^T \mathbf{y}$ is the BLUE.
Is it also the UMVUE? I can only find a single source (page 6) that claims this, so I'm unsure.
In case $\mathbf{X}=\mathbf{1}$ it is true ($\mathbf{\hat{b}}$ becomes the sample mean).
But other, related results like Stein's example make me cautious.
And if it's true, then why isn't it more famous?