I'm certain that they use the same secure boot + UEFI combination that has allowed for running aarch64 ARM Linux kernels as other Surface devices. With a 32 GB RAM version, I'm considering this.
Today, I have a 16" M1 Macbook Pro with 16GB RAM, running an Asahi Linux boot environment with a Debian unstable OS release. It's the fastest Linux machine I ever owned. The rub for many of the emulation scenarios I could be using on this, is M-series SoCs have a 16k page size, and the 4k paging asked for by the intel binaries I want to run have no solution that suits every situation, other than a VM.
The Surface, if proven to run Linux, looks like it solves for that, along with being 3 generations of ARM fabrication newer. It's a lot to plunk down almost 4K USD for the loaded slab, but may well be worth it.