I believe Ubuntu brings a lot of newer packages and better kernel upgrades than Debian, who sticks to LTS kernel versions. There’s also quality of life tools that make it easier to use like the driver installer tool.

If you use BTRFS as the filesystem, it comes pre-configured with a subvolume layout that Timeshift can understand so you can quickly start creating snapshots of your system. With Debian, there’s a substantial manual step to do this during the installation which is not for beginners.