iirc Neon started by Kubuntu developers as a way to install the latest Plasma on top of current Ubuntu release.

Just for clarification: It was started by Kubuntu developers who were ousted by Canonical after Canonical in all seriousness stated that their license on top of the existing FOSS licenses somehow trumps those FOSS licenses, mot notable the GPL. Canonical’s license says that binaries compiled by Canonical can only be redistributed after getting permission by them which is nothing but a GPL violation. The Kubuntu developers said publicly that Kubuntu respects the GPL and obviously that part of the Canonical license is void.

Canonical kicked them out and replaced them with more subservient people. Canonical later changed their license to say that the original FOSS license takes precedence, that means everyone creating an Ubuntu derivative must still get permission by Canonical to redistribute binaries compiled from MIT-/BSD-licensed sources.

The former Kubuntu people then did their own thing. It is and never has been clear why upstream KDE had to be the new home for them. IMO it’s wrong that upstream KDE gives special treatment to Ubuntu, even moreso with Canonical‘s shenanigans around pushing Snap.