Absolute can remotely track (and can even remotely brick) the motherboard regardless of what you’re running on it. Even security-focused OSes like Tails and Qubes would be affected, because the tracking is running below the OS level.

And good luck running anything on a bricked motherboard. The motherboard will literally refuse to boot anything. You can’t even get to a BIOS menu to flash something new onto it. At that point, if you were determined to keep using the device, you’d be attaching probes to motherboard leads like a security researcher to try and reset individual chips.