I believe it's strictly harder than making a desktop computer with an AMD processor and fully free coreboot. This is possible if not having graphics, while it needs removing e.g. CPU microcode updates, IMC firmware, SMU firmware, XHCI firmware, etc (this removes features and adds bugs).
Graphics needs including and running nonfree VGA BIOS or replacing AtomBIOS with free code (no one did it, it might be hard and is board-specific, there is also no 3d without harder reverse engineering and replacement of its microcode; NVIDIA GPUs too have VGA BIOS, I don't know what's needed to replace it), or getting a PCI-E VIA GPU with no 3d acceleration supported (which includes a VGA BIOS which isn't needed for coreboot nor kernel or X drivers). Laptops might be harder. I'm personally more optimistic about ARM, while all ARM laptops that I know about have bootloader blobs and nonfree wifi firmware.
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