Not always. Notably, if you have compliance requirements like needing FIPS encryption (say because you have government customers), or that requires you to use a commercial vendor, debian won't work. And if you need more up to date system packages, or a reliable release cadence, Ubuntu might be better.

On desktop, if you need proprietary drivers, Ubuntu is easier to set up.

But yes, if debian works for you, I wouldn't use Ubuntu.

I planned to install Debian in 2009 and in 2014 but the installer was too hard to use, the desktop in 2009 was ugly (maybe in 2014 too), I could not get a running system that I could use to work. Fast forward to Debian 10, same laptop from 2014, and I got a desktop identical to Ubuntu GNOME.

Red Hat is always slow in backporting patches to their Frankenkernel.

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