FreeDOS kernel - implements the core MS-DOS/PC-DOS (R) compatible operating system. It is derived from Pat Villani's DOS-C kernel and released under the GPL v2 or later. Please see http://www.freedos.org/ for more details about the FreeDOS (TM) Project.
Like my INSTSECT the SYS program could detect the unit handling and LBA detection sequences automatically, without need for the hardcoded offset value.
This is the part that applies the patches to the standard boot sector loader: https://github.com/FDOS/kernel/blob/302b002adbf893398e6057559571085732e8d4e7/sys/sys.c#L1562-L1601
For the OEM compatibility boot sector loader, no patches are applied. And that is true even though the LBA detection is very similar for the OEM loader, and could be patched similarly: https://github.com/FDOS/kernel/blob/302b002adbf893398e6057559571085732e8d4e7/boot/oemboot.asm#L550