Vanilla OS offers an innovative, modernized "post-Debian" experience (UPDATED)
Ubuntu has been traditionally considered the most popular and user-friendly distro, and its core principles inspired a stream of derivate distributions in the past years. Although many users are happy with the general architecture, Ubuntu owner Canonical has sometimes been criticized for some technical choices, such as pushing most parts of the runtime into snap runtimes, moving even essential apps to the container format, or shipping "patched" version of software and desktops, or more including (harmless) ads in their desktop or even inside the terminal.
With some known flaws, but excellent community and adoption, some projects are trying to provide a compromise to make Ubuntu suitable also for the most die-hard Linux fans, while falling back in the pure Debian paradigm. And, truth be told, most of these projects work, but tend to be quite boring from a technical perspective - for instance, shipping different repositories of "purified" software, or removing every proprietary bit as in Purism's (Debian based) PureOS. The reason why Vanilla OS in particular deserves a mentioned is that it looks like a considerably better developed idea than most, and represents in some ways a modernized experience compared to Debian and Ubuntu.
UPDATE
By Jack Wallen:
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Vanilla OS is a brilliant take on the Linux desktop | TechRepublic
I’ve tried just about every concept behind every Linux desktop on the market. Some of those concepts are nothing more than a change in the UI, whereas others become so complex as to make the distribution nearly impossible to use, especially for those who aren’t familiar with Linux.