- Unity still performs circles around Godot's 3d projects, even without taking into account DOTS. They fix a lot of their c# scripting performance issues with IL2CPP, so you essentially get the best of both world in terms of c++ performance with C# scripting. That's not something any other engine would be able to easily replicate.

- The renderers are fundamentally different. Godot has advertised their rendering to not be as flexible while Unity throw you some weird shader language that lets you do whatever you want. There's a lot of jank in Unity's renderers but they are still more mature than Godot.

- Physics is a huge weakness of Godot and Unity has options to either use their much more mature built-in physics or Havok (IIRC).

to name a few technical comparisions. Godot still has a way to go before being comparable with Unity in regards to 3D.