Examples could be things like specific configuration defaults or general decision-making in leadership.
What would you change?
There where Times when Ubuntu was Marks baby, but nowadays with pro, advertisement and tracking in the terminal an AppStore, everything has to have a businesscase.
I would recommend just plain Debian either with flatpak or in the testing branch. It’s almost the same, stable as a rock and driven by a community.
if i understand correctly the testing branch is similar to ubuntu non-lts?
Somewhat but it is a rolling release. Packages will be major-updated constantly.