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Does OpenTTD have fully open source content by now?

Yep, it has replacements for the graphics and audio assets. Just "apt install openttd" :)

I would still highly recommend digging up the proprietary assets though, in particular the music [1] is far superior.

Yes, if only for nostalgia. The modern graphics look smoother/friendlier, but I just want it to look the way it always looked back then. :)