I have a disk with Ubuntu 12.04 installed that boots via UEFI and grub (probably grub2). I've tried to use it to boot a physically different, but otherwise absolutely identical system (motherboard, CPU and BIOS version), and the BIOS fails to find a bootable operating system.
I presume that either some knowledge of the bootable FS has to be written to the motherboard NVRAM, or that some motherboard serial number has to be written to the disk. However it isn't at all obvious where the error lies, or how to fix it.
Being able to swap motherboards is very useful if a system suffers from a motherboard failure (or even a suspected one). Especially when an identical system can be substituted.
I can boot off an install image (actually 13.04) and run efibootmgr - it doesn't show a Linux/Ubuntu entry for that disk. A simple
efibootmgr -d /dev/sdb -c made no difference.
Motherboard is an Intel DQ77KB.