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Re:BSDs or Illumos may be good alternatives to Linux (2017) by rbanffy on Tuesday November 27, 2018 @05:53AM (#18541239)
What are the differences between SmartOS and IllumOS WRT zones and ZFS?
Re:BSDs or Illumos may be good alternatives to Linux (2017) by dijit on Tuesday November 27, 2018 @03:05PM (#18546162)
The same difference for XFS between Linux and Ubuntu.

IE; aside from minor differences in current version, nothing.