FreeBSD feels definitely more thoughtfully designed and assembled, while often Linux distros look like a mishmash of packages.
The base system is separated from the stuff you install, and handled separately, so, you can have a stable, well tested base, on top of which you can run whatever new code you want. Just switch to `latest` in pkg.conf and you get new packages, similar to what you get in Archlinux and the likes, without also moving the core of the system to bleeding edge software.
Accomplishing the same with GNU/Linux is very difficult*; distributions such as Debian and Red Hat ship outrageously out of date packages even for non-essential stuff (i.e. incredibly old CMake, old Git, ...), while Arch Linux has a very recent Glibc and kernels, which not everyone might feel confident enough to use as their daily driver (I do and it's fine for me, but I've heard enough people not feeling too comfortable about it).
As a bonus, recompililing stuff from source on FreeBSD is super simple thanks to ports, so you have that added flexibility. No Linux distro has AFAIK such a flexible approach of both source or binaries being available and easy to install**.
* I think that a GNU/Linux that adopted the same approach as FreeBSD (i.e. base system + ports + pkg in /usr/local) would definitely find a space, but I think it takes way too much effort to build a new distro nowadays for this to become a reality.
** The closest to this I know is Gentoo (but it has no default repositories for binaries), which is nevertheless much more complicated in nature than FreeBSD's ports, and Archlinux, which has ASP but lacks an automated system to handle updating from source and installing dependencies (there was `srcpac`, but it's been dead for a very long time).