Some details of Goobuntu and gLinux were revealed at DebConf17 Developer Conference. The former is still based on Ubuntu 14.04 LTS (Trusty Tahr), which is based on the upcoming Debian GNU/Linux 10 “Buster” system.
So why does Google choose to move to Debian? It just makes their work smoother. In other words, if Google needs to fix any security holes or bugs, it can immediately go live in the Debian library to provide fixes for all Debian GNU/Linux users.
Reference: Softpedia