Considering Linux is not supporting _OSI("Linux") ACPI object, any reliance way to use it in BIOS such that this ACPI _OSI works across all variants of Linux. acpi_osi has to be set to kernel params else it does not take effect if used in BIOS to to decide on some IO port programming or any other OS specific checks asl.
refering below link: https://www.kernel.org/doc/html/latest/firmware-guide/acpi/osi.html
As that link outlines, Linux doesn't support _OSI("Linux") because many BIOS manufacturers implemented it incompetently and failed to test their environments properly. As such, you should aim to write your BIOS code in a way that works for any OS. This will mean that your BIOS will work not only on Windows and Linux, but on other OSes, like FreeBSD, NetBSD, and OpenBSD.
If it turns out that your system has a bug, try to make sure your BIOS handles it in the firmware if possible instead of offloading it to your Windows driver. If that's not possible, you can use the mechanism outlined in that link to use an OEM-specific hook, provided you send a patch to the kernel.
Linux will intentionally avoid attempts to be detected in the firmware, so you are better off not trying to do it at all. Note that because Linux tends to change rather rapidly, trying to make an assumption about how all versions of it work is probably not going to work out well.