From the UniProt helpdesk (please contact us directly with future questions):
There seem to be 281 human UniProtKB/Swiss-Prot entries (http://www.uniprot.org/uniprot/?query=+NOT+gene%3A*+AND+organism%3A%22Homo+sapiens+%28Human%29+[9606]%22&sort=score) that do not have any gene name. This figure represents less than 1.4% of the total, which is not too bad. Sequences that have been exclusively produced by large scale sequencing programs, such as NEDO, for instance, usually do not have any satisfactory name, but rather a clone name, such as FLJxxx in the case of the NEDO project. We do not consider these names as eligible for gene names and there are no publications that could give us a hint to name these sequences properly.
There are about 65 entries of the FLJxxx type in UniProtKB/Swiss-Prot.
Although I didn't look at all entries that do not have any gene name, I expect that most follow the same rationale. At some point, these entries will be either "upgraded" if some additional evidences are produced by the scientific community, or deleted from the database. However, UniProtKB/Swiss-Prot is quite conservative and we prefer to keep some dubious sequences. This provides MS users with the largest possible set of peptides for their identifications.
There are also human entries that do not have any official gene name. Currently 356 human entries do not have any link to HGNC. This represents less than 2% of the total number of human entries. Some may belong to the group of orphan sequences that do not seem to interest anyone for the time being (see above), or they may be missing from HGNC (see for instance Ovostatin homologs, Q6IE37 and Q6IE36).