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We compute the singular value and eigenvalue distribution of these matrices under minimal assumptions on the PDE coefficients and the geometry map involved in the IgA discretization. In particular, \\(L^1\\) coefficients and non-regular geometries are allowed. The mathematical technique used in our derivation is entirely based on the theory of Generalized Locally Toeplitz (GLT) sequences, which is a quite general technique that can also be applied to several other PDE discretization 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