Depends what you mean by system, but this board comes with everything, including CPLD/FPGA code, jtag programming code, bootloader, drivers, kernel, rootfs, schematics, gerbers. http://balloonboard.org/
Of course, whilst you can run Debian on it, it is pretty feeble in comparison to a modern x86 machine, so is not a great desktop-replacement, but it is an example showing that fully open systems can and do exist.
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