Most of the UI is based on React. But we use a lot of open source projects. If you run it you should visit vivaldi://credits
There are also a lot of libraries listed that are licensed under the Mozilla Public License, which is incompatible with the GNU GPL. Distributing this therefore might not actually be legal, regardless of whether or not it's released under a FOSS license, since those two license families have conflicting requirements for derived works (including works which use those libraries).
YMMV, IANAL, etc., but this thing's running the risk of legal technicalities killing it in the crib.