IMO Krita is still miles ahead with robust support for NDE via filter masks, better layer grouping, and proper support for colour spaces and high bit depth. It's had all of these features for years, while GIMP always squeezed everything into an lossy 8-bit RGB raster and is just barely catching up now. Even the individual image-focused tools, like a single Transform tool with Warp and Liquify modes, or the Fill tool with adaptive expansion, seem much better thought out in Krita than in GIMP.
Plus UI-wise I've always found GIMP to be quite obtuse/rigid/clunky. About the only thing that GIMP is good at is when you just want to move a raster grid made out of pixels around while very aware that it's a raster grid made of pixels, like cropping or lining up images.
That actually mirrors my experience perfectly. But nonetheless, the selection and move UI/UX for moving pixel grids and the tooling for manipulating pixels individually is the only feature that forces me to leave Krita and start GIMP every once in a while. I've moved the entire rest of my workflow to Krita many years ago.
Plus UI-wise I've always found GIMP to be quite obtuse/rigid/clunky. About the only thing that GIMP is good at is when you just want to move a raster grid made out of pixels around while very aware that it's a raster grid made of pixels, like cropping or lining up images.