KDE Neon is an Ubuntu derivative developed and supported by KDE e.V. (a non profit that represents KDE), aimed at providing a full, pure KDE experience for Linux users everywhere.
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KDE Neon uses KDE as its desktop environment, which is highly configurable, but also has great defaults.
Pro Works out of the box
Since it's built on the strong Ubuntu base, KDE Neon works seamlessly with a huge variety of hardware.
Pro The best looking Linux OS
It really is a great and stunning looking OS.
Con Steep learning curve for beginners
It's a really sparse, bare-bones system, no automatic driver install for example. It can be quite hard for someone not used to Linux.