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I can not tell what is the purpose of Plop Linux. Yet another vanity distro?

It looks like it's one man's side project: https://www.plop.at/en/whatisplop.html

If you mean vanity as in vanity publishing, then likely so.

From the website:

Plop Linux is designed for advanced Linux users. You can use Plop Linux as

• Live version to boot from CD/DVD, USB and network • Desktop installation • Server (LAMP, mail, media server, and so on)