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Its not much different, closed source, has its own VPN, but I never saw a reason to choose it unless you want to use a public VPN (I don't want to).

Opera is the on with the VPN. Vivaldi handles groups and vertical tabs well, and isn’t constantly pushing Microsoft products.

Vivaldi is much more flexible with its UI customization options. It even has something like tree-style tab: https://help.vivaldi.com/desktop/tabs/window-panel/