IT departments can mandate tools like ninjaone and kolide, which let them run queries across the fleet of devices, and (as I understand it) basically gives them root-level remote code execution.
The corporate VPN (or equivalent) can then perform 'posture checking' requiring that the tools be installed and working before connecting to the corporate network.
Obviously, 99% of Linux users have root on their device so nothing stops them wiping it and installing something new from scratch. But then they'll fail the posture checks until the device is returned to the approved setup.