MX Linux https://mxlinux.org/ is NON-FREE here is their reasoning:
Non-free software MX Linux is fundamentally user-oriented, so includes a certain amount of non-free software to assure that the system works out of the box as much as possible.
Our rationale: it is much easier for advanced users to remove these drivers than it is for regular users to install them. And it’s particularly difficult to install a driver for a network card without Internet access!
BUT the user can see a list by opening a console or terminal and typing:
• The “wl” driver (broadcom-sta) and non-free firmware with proprietary components.
• A dedicated tool for installing Nvidia graphic drivers.
• Adobe Flash Player (distributed by permission).
$ vrms Non-free packages installed on vboxmx adobe-flash-properties-gtk GTK+ control panel for Adobe Flash Player plugin adobe-flashplugin Adobe Flash Player plugin amd64-microcode Processor microcode firmware for AMD CPUs atmel-firmware Firmware for Atmel at76c50x wireless networking chips. bluez-firmware Firmware for Bluetooth devices broadcom-sta-dkms dkms source for the Broadcom STA Wireless driver firmware-amd-graphics Binary firmware for AMD/ATI graphics chips firmware-atheros Binary firmware for Qualcomm Atheros wireless cards Reason: Modifications problematic Contrib packages installed on vboxmx b43-fwcutter utility for extracting Broadcom 43xx firmware firmware-b43-installer firmware installer for the b43 driver firmware-b43legacy-installer firmware installer for the b43legacy driver iucode-tool Intel processor microcode tool ttf-mscorefonts-installer Installer for Microsoft TrueType core fonts Contrib packages with status other than installed on vboxmx virtualbox-guest-utils ( dei) x86 virtualization solution - non-X11 guest ut virtualbox-guest-x11 ( dei) x86 virtualization solution - X11 guest utilit 26 non-free packages, 1.3% of 1936 installed packages. 7 contrib packages, 0.4% of 1936 installed packages.
vrms “virtual richard m stallman” has a great manpage including
the opinions of Richard M Stallman and the Debian project have diverged since this program was originally written. In such cases, this program follows the definition of freedom embodied in the Debian Free Software Guidelines.