UEFI is a no issue. The only problems surrounding UEFI is Microsoft handling of the boot tries to prevent Linux from being installed, but there are ways around that.In the past I built all my PCs. But with the new UEFI bios I don't anymore. Security is my main issue. I need BIOS updates from whatever company is making the motherboard. SuperMicro might be OK. They did have some kind of BIOS issues in the recent past. I like Dell now as they have great support and are very close to me. My last Dell was less expensive than your $183.17 used. Lots of Dells around me. And it had a 35-watt CPU.
I am getting ready to drop Dell gen4 as I believe they are not going to support them anymore. A gen4 is my backup pfsense PC. I am only dropping Dell gen4 for firewall duties or exposure to the internet.
I have a couple of UEFI dual boot machines I set up and the bonus to loading Ubuntu on them was they added access to the UEFI bios at boot time in the boot menu.
Bios isn't a big deal. There are a few custom bios out for certain processors, but as far as microcode issues, it depended on if you ran a certain type of subsystem that used the SGX or TDX processor security extensions which I stripped out of Ubuntu because I set up that system based on how a certain data center set theirs up thanks to a tech of their befriending me and giving me a guide they written to use to set them up. But other than Ubuntu and Microsoft, no one else used those processor extensions that I know. The bugs were easily patched out so I have no issues with running a 4th gen Intel.
Supermicro and Dell are the two manufacturers I like as far as build quality. Supermicro's site is not easy to navigate, but they have good support. Dell is excellent too. On the server side, they support their hardware until all supplies of it run out. I think finally the U320 SCSI based servers they made are no longer supported. But 20 years is a long time for a device too.
I am going to spend some time evaluating pfsense and opensense, even though BSD and Linux is going through kernel growing pains, but its mostly associated with new hardware. My router is cuurently running a modified version of ipfire with Linux Kernel 6.13 and running the webgui in out of band management that I set up. So the internet nor the networks have access to the web gui. Something I deployed that is missing in all of these it seems. Other than that, I did have to change somethings in the network stack, but you have to modify them anyways for router use. The only thing I noticed with ipfire is it didn't automatically set up STP scheduling across the inside networks and you have to do that on any system that has multiple interfaces. Otherwise, it would rely on adaptive traffic arbritation which will lead to bufferbloat. Between all of them, the important things to look at is how their network stack is configured and how well they wrote their security. In the future, I will be playing with building a bananna pi wifi7 router, and trying out all of them for the best wireless router os.
I wouldn't recommend anyone just going and modifying an os to run a router. It took me years of reaserch to find out proper implimentations and practices to do that on my own. I am happy with what I ended up with on ipfire. But it would be hard to recommend one over any of the others because there are only a few different things between them and how they behave with the hardware can vary.