You are right about no potentiometers on motherboards. But "variable voltage" is not even remotely the same as PWM, and motherboards had variable voltage headers for years before first PWM fan headers showed up.I think that is literally how all DC voltage regulation works on motherboards. Some will do a better job than others, but that's how voltage is digitally controlled.
There's no linear regulators with adjustable voltages or potentiometers doing it. Has to be digital based, and PWM is that.
Are you trying to tell us computer industry has been lying to us when they say 'variable voltage' headers and they are really all PWM? Sounds like you think there is some sort of "PWM conspiracy" going on.

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