I love several things about it:

- Stable OS coupled with rolling packages. I am on the previous FreeBSD version (14.3-RELEASE, while 15 is out) but I have the very latest KDE.

- A ports collection where you can recompile packages whenever you're not happy with the default settings. Strict separation between packages and core OS. Everything that is from packages is in /usr/local (and this separation is also what makes the above point possible).

- ZFS on root as first-class citizen. Really great. It has some really nice side tooling too like sanoid/syncoid and bectl (the latter is part of the core OS even).

- jails for isolation (I don't really use it like docker for portability and trying things out)

- Clear documentation because there are no different distros. Very good handbook. I like the rc.conf idea.

- Common sense mentality, not constantly trying to reinvent the wheel. I don't have to learn a new init system and I can still use ifconfig. Things just work without constantly being poked around.

- Not much corporate messing around with the OS. Most of the linux patches come from big tech now and are often related to their goals (e.g. cloud compatibility). I don't care about those things and I prefer something developed by and for users, not corporate suits. No corporates trying to push their IP onto the users (e.g. canonical with their Mir, snaps etc)

- Not the same thing as everyone else has. I'm not a team player, I hate going with the flow. I accept that sometimes comes with stuff to figure out or work around.

I think that's about it.