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Doesn't ChromeOS/ChromiumOS count?

ChromeOS/ChromiumOS is built from Gentoo

And isn't Ubuntu built on Debian? I guess I don't understand the distinctions, then.

I wonder why they chose to build it off Gentoo versus Debian?

I was my understanding that Gentoo can be very lightweight, almost barebones compared to Debian. Seems like that night matter for ChromeOS.