Yes, but the clear message here is that it is the firmware that is open source, not the SE itself. I think that talk of "open source SEs" and the like is very misleading.
I will explain in best way I can again.
And I am not looking at secure elements as isolated and separate microchips, but as a part of different hardware wallets.
So in case open source secure element was used in closed source hardware wallet, I would wrote NO in my Open Source column.