For one thing, more FOSS focused. It's lighter/faster for me than a self hosted gitlab, there is nothing hidden behind a paywall, they are working on some nice activitypub integration, actions are really handy (yes it's a bit of yaml soup), codeberg is using and supporting it, a better focus on security and stability than gitea (where it forked from), the ux is clean, and that's about what I can think of off the top of my head.