Thank you for adding that bit, but yeah the Debian method of release-upgrading can help fix some difficult problems.
If you’re not aware, it causes the upgrade of your packages, but does not run the scripts that normally get executed when you use Ubuntu Release Upgrader tools, so the effect maybe some of your system will still act like an older release, and not match what is expected for the release you’re now using…
As an example (and I forget which release-upgrade(s) made this change), but older systems had all sources in /etc/apt/sources.listand during a release-upgrade those sources were moved to /etc/apt/sources.list.d/ubuntu.sources etc; but if a system was upgraded as you describe; that change will never have occurred. This maybe a petty example, but its there as an easy example that hopefully illustrates a point of changes that won’t occur due to debian-style upgrades.
I also like non-destructive re-installs myself; alas my QA testing of it late in the noble cycle detected a problem which was mitigated by the forced format of /partition which stopped it from working on releases using ubuntu-desktop-provision and ubuntu-desktop-installer (for now its still possible with ISOs using calamaresthankfully).
Personally I liked all the detail in a single file /etc/apt/sources.list, but I'm also someone who doesn't like change - why I much prefer GNOME 2 or the MATE Desktop, over GNOME 3.x or GNOME 4x etc.
I’d probably have left the older sources.list format and just smiled… but its those little things that can be very problematic for newbies, or people who don’t keep up with our every-changing GNU/Linux system.
( I’m waiting for 24.04.3 to officially release, we’re seconds away I believe )
I, at first, also left the older sources.list file but updating turned out twice as slow because the old file is still processed so the update will be processed twice. After removing it it speeded up tremendously.
I’d have not added the /etc/apt/sources.list.d/ubuntu.sources to begin with is what I meant; ie. but when its our own systems (and we have no corporate policies to comply with), we’re free to do what makes us smile.