All of the Linux distributions are built using the same basic code-base, but the difference between "distros" lies in what the
distributors do for you... to get you from that common starting-point to a complete system that you can actually install and use on your computer.
For an illustration of what I mean, consider
Linux From Scratch. That project is
exactly what it says: you build a complete Linux system, entirely from scratch, entirely from source-code. An extremely informative exercise, an education
par excellence that I think every "Linux head" ought to do at some time or another, but also very tedious. But when you're done, by gawd, you know exactly what is on your computer because you, and you alone, put it there. Yes, you
can create an entire Linux distribution that fits on two floppy disks.
Now consider the
"LFS LiveCD." This is a bootable CD that is built
from LFS, that is used to
build LFS. As usual, this is not only a useful tool, but an exercise in showing you how it was all done. Stuff you need to know if you plan to build a "distro" for yourself. Again, very useful and informative, but do
you, right now, in order to get your system going, actually want to (have to)
construct the CD that you will then boot? Probably not. So someone out there, acting in the role of "a distributor," built the disk-image so that you can simply load it and use it. The first and most basic step of any "distro maker." They've saved you about five hours of compiling and futzing.
Above
that is
Gentoo, which is also an entirely source-based distribution in that you actually compile everything on your system from scratch, although under the automated control of their
emerge system. Getting your system "up" that way is also the work of several days, probably, and you're going to have to know a lot of technical answers.
Then we have the
Slackwares and such, which emphasize pre-compiled binaries but basically present system-management to you as an exercise of loading and updating "packages." You have the
ability to fine-tune with source, but not the
obligation.
On a completely different track, we have the system administrator's power-tool,
Knoppix, which puts a complete bootable distribution onto a CD-ROM that can run independently from the host. The primary customer here is the sysadmin who has a (Linux or Windows) dead goose on his hands.
Zoom up a few levels and you have the likes of
Debian and
Red Hat. These folks are selling to
corporate clients, and to end-users like those that are the bread-and-butter of Microsoft, and they're basically doing
everything. Put CD#1 (or the DVD) into your drive, select options, wait a little while for a bunch of pre-compiled binaries to be loaded, sign up for their automated-update service
(yum! ), and you don't have to think about the details. Source is available, but many customers never load it. Also, there are some components of the system, such as those in
Red Hat Enterprise Linux, which are proprietary.
(I haven't listed them all. But
DistroWatch does.)
Different roles, to serve different customers. The core system may be the same, but each one has done something very different with it. And of course, the difference between two flowers lies with the petals, not the stem.