I really don't believe porting an FSF-endorsed distro to an ARM board would be hard. The two main problems are: lack of appropriate boards (no FSF-endorseable ones, the developers are not interested in porting to something less free; I think also some high-performance ones are needed for native builds) and lack of sufficiently interested developers (due to the boards issue?). I remember statements from developers of gNewSense and Trisquel that hardware is the main issue.
If these issues are solved, then porting gNewSense, Trisquel or Parabola would probably require just enabling upstream armhf repo (or, in case of Parabola, merging changes/packages from the upstream derivative with ARMv7 support), deblobbing a kernel branch, building all modified packages and maybe fixing portability issues in added code.
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