system requirements after ubuntu requirement changes

[WytWun]

I find it interesting that Ubuntu is testing builds with the level 3 ABI (generally 2015 onwards CPUs), even while acknowledging the value for many users of continuing to support the baseline ABI; the major "commercial" distros having already jumped to the level 2 (~2009 onwards CPUs) isn't so surprising.

That said, there's no indication that Ubuntu has taken any decision about moving from the baseline ABI and I would expect that given that the 2024.4 LTS release is only 4 months away that it will still be on the baseline ABI; the 2026 LTS release (and the non-LTS releases post 2024.4) may not be.

[Jerry]

System requirements have a lot to do with what DE is used. Ubuntu is quite heavy, therefore better hardware is preferred.
Lite uses XFCE which doesn't require many hardware resources.

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[mixalisfr]

I would like to ask several questions:
linux lite is base on debian or ubuntu lts?
if it is based on ubuntu lts is there will be changes in system requirements like this post ?
https://ubuntu.com/blog/optimising-ubuntu-performance-on-amd64-architecture
as i understand they will drop support for old cpus

thank you