It has basically all of the benefits of Ubuntu, with few of the drawbacks.

The biggest benefits for me personally:

1. I have a laptop with optimus graphics. Pop played nicely out of the box.

2. Uses flatpak instead of snap. I prefer native to flatpak, but flatpak to snap.

3. Has very little bloat in a default install.

4. System76 has been consistently moving in the right direction UI wise.