That’s excellent yes!However, unless you have something specific in mind I think 32GB RAM is the max needed on desktop. Most people use Ubuntu with 8 GB and 16 GB of memory.
The spec sheet also lists Ubuntu as compatible:
Strong choice. I have Lenovo ThinkCentre Tiny’s in my home lab, I have nothing bad to say about them:
I also found success using Linux on $200 Beelink mini PC’s. There are a lot of options: