Personally I thought Forgejo was doing better work on their actions runner for a while from casual changelog browsing but Gitea's been putting a lot of work into theirs. Otherwise it mostly still looks like a soft-fork in practice to me.
[0] Not that I'm thrilled with Gitea's semi-open-core setup and company but they make it seem like they're kicking puppies and dangling features over non-enterprise users head before snatching them away.
https://www.techdirt.com/2024/12/20/death-of-a-forum-how-the... https://www.techdirt.com/2026/07/13/the-uks-new-under-16-soc...
It costs hundreds of thousands of dollars to comply with the UK's current regulatory regime. Great for large players and horrible for small websites or ones struggling with profitability.