Mostly the release schedule (every 6 months and a long term support every 2 years on Ubuntu) and support for bug fixes and security updates (9 months for non-LTS, 5 years (or 10 for ESM customers) for LTS releases).
Debian is not retarded but Ubuntu is.
different kernel, different packages, different desktop environment by default, ubuntu is ran by a POS company called canonical, etc
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