From LQWiki

SUSE

+ : convenient commands like ll

+ : sshd started by default

+ : easy installation to boot from Usb

+ : easy installation of enterprise-features, e.g. iscsi-storage

+ : easy installation of two monitors in XineRama mode with yast2

Ubuntu

+ : possibility of quick software installation (synaptic)

+ : Recognizes and installs WLAN hardware (e.g. the Intel PRO/Wireless 3945ABG) out-of-the-box

- : sshd not started by default