Well it's made by solus https://solus-project.com/budgie/ and it's based on ubuntu, so, under the hood, it's ubuntu, and visually it's a different look and feel, as welle as things are organized a little bit differently... So far i think it's a great idea to bring a little bit of beauty in the linux world :p kinda like elementary os :) (which i installed on a eeePc for my girlfriend and it is great too :) )