Neon is more of a testbed than a proper distro (they don’t actually even use that word).
Is this “the KDE distro”?
Nope. KDE believes it is important to work with many distributions, as each brings unique value and expertise for their respective users. This is one project out of hundreds from KDE.
Uhm
Is it a distro?
Not quite, it’s a package archive with the latest KDE software on top of a stable base. While we have installable images, unlike full Linux distributions we’re only interested in KDE software.