I have never used photoshop and I still feel unsatisfied with GIMP. I have a long list of thoughts but the simplest one was the fact that moving/rotating/scaling a layer is 3 different tools. I was told a long time ago that there was work to merge them, years later the change comes out and it just groups the tools under one icon so you now have to right click first to select the tool you want. It's pretty much broken on a 4k display as well.

I do like gimp as a bit of a Swiss army knife program, it can do a lot of utility jobs like resizing, outlining, etc which can be hard in some of the more intuitive modern apps, but most of my work now is done on an app like Procreate and then I'll move to gimp for the final edits.