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Xubuntu 24.04: A minimal install that really means it
(www.theregister.com)
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Linux is a family of open source Unix-like operating systems based on the Linux kernel, an operating system kernel first released on September 17, 1991 by Linus Torvalds. Linux is typically packaged in a Linux distribution (or distro for short).
Distributions include the Linux kernel and supporting system software and libraries, many of which are provided by the GNU Project. Many Linux distributions use the word "Linux" in their name, but the Free Software Foundation uses the name GNU/Linux to emphasize the importance of GNU software, causing some controversy.
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A minimal Gentoo install contains less than 30 packages and fits in 1GB of disk (no GUI, though). If you more than double either of those numbers, you're not "minimal".
That is the point. Unless Gentoo has a user-friendly graphical installer that offers minimal dekstop options that does everything automatically for you there is no point of comparison.