After swtching to Gentoo from Arch Linux, this is probably the last stage of difficulty for a lot of people in Linux that does not sacrifice practicality like Linux From Scratch, which I would argue is not even a Linux distribution. I have been using Gentoo for a month now, even using it to study for my SAT with most packages compiled personally by me aside from the browser and the Linux kernel. A word of advice if you are installing Gentoo: Never compile LLVM, it is not worth it. LLVM for some reason is a dependency of the Mesa graphics library, which I disabled by setting the -llvm flag for Gentoo's Portage package manager.
I will discuss, VERY briefly, the benefits of Gentoo. First of all it does not use systemd, or to be more exact; it offers the choice between using systemd and the lesser controversial OpenRC. I am sure some people may be aware as to why systemd is controversial, common difficulties with systemd stem from bloat or too many features, we must all just be aware that systemd is by no means a init system but a suite of various software which includes an init system and other programs like a bootloader. While the binaries of these programs are separate from the actual systemd-init program, it is still part of the suite which makes it suffer from bloat. OpenRC, in my opinion is the only true alternative init system to systemd due to the scale of its maintenance and documentation. However if someone wants true choice regarding their init system, people should try using Artix Linux due to it's choice of many init systems. Another benefit of Gentoo is the documentation, which can be better than any other distribution's personal wiki, any person should be able to install Gentoo just by reading the first few bits of the handbook which explains the installation process. Lastly the only other difference between Linux distributions is the package manager, in this case Gentoo's Portage package manager which compiles from source. Portage is one of the best package managers, but takes some time to learn fully, for example to update your system completely you have to first sync your repositories which can be done with emaint -a sync and after these repositories were updated you can run emerge -avuDN @world which updates all packages in your @world or system, this syntax is a bit confusing since it uses the @ symbol which you do not really see that ofte in shell commands or scripting in general, and it took me some time to memorize however most flags in the last command are not strictly necessary like the -v which is the --verbose flag.
Lastly, I will mention Gentoo is definitely way harder to learn than Arch Linux but for me it was completely worth it, this is the only distribution that offers true customisation down to the compilation of your packages aside from some niche others which are not that well supported nor documented like Gentoo is. Like Arch Linux has the meme "I use Arch BTW" in Gentoo we say "Install Gentoo" definitely the recommended distribution for beginners, which is obviously satire, I still believe Arch Linux has a lot of benefits compared to Gentoo and may be better suited for other users but if you are crazy, try Gentoo or even more crazier: Linux From Scratch. Which I will definitely not be doing... What a pain in the ass it is...