You can divide distros into two categories:
- Independent distros; these are not forks of other projects (at least not in their current iterations). We may also refer to these as upstream-projects.
- Derivative distros; these are forks from the earlier mentioned projects. We may also refer to these as downstream-projects.
E.g. Zorin OS is a derivative of Ubuntu, which itself is a derivative of Debian. After the gargantuan effort it takes to make Debian possible, Ubuntu's maintainers 'grab' Debian, apply a set of changes and ship it as Ubuntu. After which, Zorin OS' maintainers grab Ubuntu, also apply a set of changes and ship it as Zorin OS.
Of course, not all derivatives are created equal; sometimes a single change is applied that by itself constitutes the fork. And other times, the changes are so massive that they blur the lines between independent and derivative; Ubuntu's changes to Debian is a good example of this.
Derivative distros can't simply change everything as they see fit; some things are simply essential parts. In most cases, these include:
- the release cycle of the base; rolling-release vs point-release, but also LTS vs bleeding edge and everything in between
- the (base) packages of the base
But what other factors/aspects that are important for the average user to know about each ‘base’?
I was about to write a long ass dissertation, but it became very unwieldy. Consider asking for specific bases and perhaps I will respond for those.
On a final note, it's worth mentioning that differences between different distros have never been as blurry as they're today. With e.g. Distrobox, one can install whatever package from whichever distro they want. Thus, we aren't as tied to the packages provided by the base distro as we were used to. Furthermore, most distros have different 'variants' that allow access to different channels or release cycles. E.g. for those who want Debian packages but bleeding-edge; there's Debian Sid etc.
Sure, a lot more can be said; like how corporate interest plays into all of this. But what has been mentioned above should suffice for now.