TUXEDO OS
TUXEDO OS is an Ubuntu-based distribution developed in Germany by TUXEDO Computers GmbH, designed and optimised for the company's own range of Linux-friendly personal computers and notebooks. The distribution uses KDE Plasma as the preferred desktop.
VS
SmartOS
SmartOS is an open-source UNIX-like operating system based on illumos, a community fork of OpenSolaris. It features four technologies - ZFS (a combined file system and logical volume manager), DTrace (a dynamic tracing framework for troubleshooting kernel and application problems), Zones (a lightweight virtualisation solution), KVM and bhyve (two full virtualisation solutions for running a variety of guest operating systems, including Linux, Windows, BSD and Plan9).