It's fairly straightforward to boot a UEFI Secure Boot system using something like Shim or the Linux Foundation's loader, and for distributions using either the LF loader or the generic version of Shim that's pretty much all you need to care about. The physically-present end user has had to explicitly install new keys or hashes, and that means that you no longer need to care about Microsoft's security policies or (assuming there's no exploitable flaws in the bootloader itself) fear any kind of revocation.
But what about if you're a distribution that cares about booting without the user having to install keys? There's several reasons to want that (convenience for naive users, ability to netboot, that kind of thing), but it has the downside that your system can now be used as an attack vector against other operating systems. Do you care about that? It depends how you weigh the risks. First, someone would have to use your system to attack another. Second, Microsoft would have to care enough to revoke your signature.
rest here