Debian as a project on its own is not registered anywhere (it's not a legal entity) AFAIK, but SPI (which provides services to them, like handling their finances to some degree) is registered in the US as a non-profit. In theory Debian does not have to care, but individual developers and SPI might be vulnerable to lawsuits (even if I doubt SPI can be held legally responsible for anything Debian does, a lawsuit by a company with lots of cash could force them into bankruptcy, meanwhile blocking (or stealing away) important Debian projects fundings...).
But we also has to remember that patent law does not only apply to the distribution, all users of Debian is also a target for litigation if Debian haven't licensed the patent in such a way that it's users are covered. There was a company a few years ago that had patents against MSSQL and they never sued Microsoft, instead they sued a few companies that they knew used MSSQL.
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