Re: Couple of notes
[Author here]
I cannot speak for anyone else, obviously.
But some people find the additions and changes that Ubuntu makes to Debian to be too much for them.
Notably, some people don't want Snap support. Others do not like the PPA feature.
If you read the comments to almost any piece I have written on new versions of Ubuntu or Mint, you will see comments from Ubuntu sceptics talking about what they do not like about the OS.
For a lot of people, upstream Debian contains all that they want and need. However, it can be significantly tricky to install Debian on some hardware, and even using the nonfree ISO images, this won't get you things like Snapper.
SpiralLinux, ISTM, is a good solid honest attempt to bring across as many of the bells and whistles from other Linux distros to Debian, without adding any new code or non-Debian components to the distro.
Secondarily, it also adds things that Ubuntu itself does not have, such as snapshots and rollback. Ubuntu is still working on ZFS support which should deliver this in time, but it's not there yet. Secondly, even when it is there, assuming that Ubuntu ever delivers this, some people will not want ZFS because ZFS is not GPL.
If someone knows enough about a few different distros to _not_ want Ubuntu, but to prefer its upstream origin, but doesn't want to go to a lot of manual effort to get it *just so*, this is a good option.