oneapi supported OSes is non-binary. This is because it's a combination of components like compilers, MKL, Vtune, etc. And each team is allowed some flexibility to manage and support their products.
compilers for example - we somewhat but not fully support CenOS 7 or RHEL7. The gcc that comes with it is just ancient and we need modern C++11/14 support in gcc (headers and libs) for our C++ compiler. That said, many clever folks simply install a newer gcc on 7.
Other teams perfectly happy with gcc 4.5.2 and RHEL7 and derivatives. And for Fortran, our OpenMP runtime we need RHEL8 and above.
On the other end of the spectrum, you don't want to use a bleeding edge or beta Fedora - we won't have had time to validate the latest updates or releases. Same is true for Windows and macOS.
if you are planning of using OpenMP offload to Intel GPUs you should follow the driver support. it's very restrictive to specific distros and versions.
Fortran System Requirements shown here. I don't see CentOS 9, just 8, and we have been moving towards Rocky instead of CentOS, That said, it just means we haven't fully validated on RHEL9. For Fortran without OpenMP offload you will probably be OK with 9, but perhaps set up a test node and try it out.
