Why isn't Chrome OS counted as Linux? It runs on a Linux kernel.
The idea that some of the Linux community has that anything that makes Linux actually user friendly or gives it wider appeal and gets popular no longer counts as "Linux" is a self defeating mindset.
On some selected models, one is able to start a sandbox version of a GNU/Linux distribution, just like WSL on Windows.
Android Tablet with keyboard and mouse do provide a desktop experience, which doesn't matter for Linux desktop, as the userspace is Java/Kotlin, ISO C, ISO C++ and Android specific native APIs, zero POSIX.