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Keep in mind that Cannonical Ubuntu used to display ads/"recommendations " for Amazon products in their launch center thingy.

Yep, Cannonical backed down on that advertising/revenue stream. Has Google ever backed down on advertising? It remains to be seen if Apple does.

Canonical has ads in the terminal MOTD now

Well, Canoncial products aren't on my shortlist of possible OS alternative anymore. That's ridiculous.

Ubuntu is just an OEM rebranding of Debian – why not just use Debian?

My impression is that Debian doesn't support the latest hardware nor have the latest software?

If Ubuntu had it, Debian has it too, at least in the “testing” (rolling release) distribution.

And Debian recently decided to allow non-free firmware in their official installation images, so the latest hardware should also be supported.

Just tried it out today - works on my laptop. Fedora 37 (and I believe Ubuntu has 5.15) has Kernel 5.19, am I missing anything by staying on 5.10?

If you want a later kernel than the default one, just install the package. Debian just released packages of Linux 6.0.