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You flash device by interacting with firmware on the device and there are a whole bunch of components which have firmware: SoC firmware including firmware for GPU, media encode/decode, image processing, crypto engine, TEE and much more, touchscreen, battery, USB controller, etc.
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Open source firmware for everything implies making a new SoC based on open RISC-V core designs and creating a GPU and all the other components like the memory controller, USB controller, battery, touchscreen, TEE, secure element, etc. as part of that too.
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Talos II has mostly open source firmware but the SoC itself isn't actually open yet and there are still proprietary components. OpenPOWER is open but those POWER9 CPUs are not actually OpenPOWER with open core designs, they just supposedly will be in the future at some point.
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