First unsuccessful attempt to look outside of Raspberry is https://rusefi.com/forum/viewtopic.php?f=13&t=1761. While trying to troubleshoot 2G IOT I have found a very nice-looking armbian community, they have an impressive list of supported boards which actually includes many boards by Orangepi, just not my 2G IOT.
Still open question what is the best small SBC with Wifi, GPIO and SPI. For instance Orange Pi Zero while supported has the "wireless connection issues are expected" comment

PS: We are definitely and absolutely not planning to run ECU itself on Linux.