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JTL Hi, no I don't have evidence, but, I remember from my old Macbook that firmware updates included EFI updates and to the SMC as well. They did not come fast and furious, but they existed and as such represent a material change separate from that of an OS. You can see a list for older models here, https://support.apple.com/en-ca/HT201518
Apple probably never touches the vBIOS, but if they did, it would probably be bundled into something like the SMC.. SMC stands for system management controller, and is the logic board. You just don't know, unless one has a tool that can query the system at a low-level in some manner and compare before and after.
OS updates include the firmware updates.