The CPU may very well be the heart, but it is not soul.
Sources please? Google results most often cite the OS as the soul, sometimes "the programmer" or "software". I haven't seen the motherboard referenced as a top result. [Do you really believe a analogous body part is going to help us decide what part best defines a system anyways? ]
And no, QVLs and MS Software licensing has not been debunked. You illustrated this yourself by explaining how, with OEM licenses, you need a new license if you upgrade the board. Yet you don't if you upgrade the CPU, (including boot drive) or any other component. There is no reason for that if the motherboard didn't define the computer in term of licensing.
You've yet to provide any evidence that what MS ties a license to should be used to determine what "part defines a system". The MBD doesn't define what software licensing ties to, the software vendor in decides what the license ties to. You tried to use MS licensing as a "technical fact" [as to what part defines a system, I disagree, that's what MS found convenient. [If MS changed their policy to look primarily at another part, like the CPU, would it change your mind? If not, I don't find this as a good argument]].
You used MBD QVL's that show what RAM kits and CPUs a motherboard is compatible with [as proof of the MBD being the part that defines a system [motherboards can't have a QVL until they have a CPU design to design their MBD around, making the board design dependent on the CPU. Even the RAM QVL somewhat depends on the CPU the board was designed for as you're not going to test DDR4 for a CPU that only has an IMC that supports DDR5 like Zen4]].