Issues that thunderbird solves that Gmail does not:
* Smarter filters: I can e.g. delete all twitch "streamer has gone live" messages that are 5+ hours old - they simply aren't relevant once the stream has ended.
* Bulk actions. When I get behind on my emails, I tend to sort by sender to decide what to do with 10s of emails at a time. e.g. I might archive a lot of older PayPal payment notifications by clicking the first one, shift clicking the last one and hitting archive. Gmail needs me to click each email to do so. Or search for PayPal, and do another search for the next sender I want to deal with.
Honestly nice interfaces for working on items in bulk have kind of vanished with the transition to web and mobile. Was looking for a replacement for Clementine with its Spotify support dead but the only options were mopidy front ends which sucked for bulk management of tracks in playlists.
* Expandable threading view. I can view an email thread as a tree of email titles and follow the flow. Gmail shows only a single item and then presents it as a flat sequence if I open it up.