We think Linear's a beautifully designed app that does Jira better than Jira for some teams.
That being said, we're trying to be a bit different. Teams using us tend not to split things down into micro tasks, but instead leverage the document-like structure of our work items to bring the whole team into a single workspace, thinking about and working on features/initiatives together. I think we also think about integrations a bit differently, but I don't have a ton of experience with Linear's integrations.
We're also a bit more crazy about hotkeys I think. Seriously, we're pretty obsessed ;-)