NixOS does not plan to comply.
OpenBSD will not comply.
Gentoo devs don’t seem to believe it applies to them since they technically just provide a blueprint for you to build a system from source.
FreeBSD seems to be leaning against compliance.
System76 PopOS seems to be willing to comply with California but no states that require attestation like the NY bill.
Omarchy is aggressively noncompliant.
There will be many options.