Default bootloader - Kernel

Yes, the bootloader is basically double_tap_dontboot example from freedom-e-sdk. On HiFive1 RevB it contains additional code for WiFi initialization (sets up SPI and sends four AT-commands over it).

But in general you should be aware of this process if the peripheral state is important for your kernel. Additionally, don’t forget about code chunks in Mask ROM and OTP, they also alter the peripheral state.