Firstly it’s basically skinned debian so you get a pre-set nice xfce environment with some tweaks and some usability stuff without having to swallow the Ubuntu pill. It also has a devaun based iso which means you can run it without systemd on really old hardware.

This is a direct sibling to something like LMDE or MX Linux.

Practical advantage is that you get the debian base which is completely community driven and don’t have to worry about snaps or whatever else canonical decides to do tomorrow.