Incus uses LXC containers under the hood, which is better for development since the containers are made for running systems/os. Docker is best for running applications, but not that great for active development containers (imo).
With LXC any changes you make to the os/filesystem are persisted and there after the container boots up and shutsdown. So I don't have to worry about ephemeral storage or changes being lost. It feels more like a "computer" if that makes sense.