gitlab.com is a for profit service/company. They have an open-source community edition of Gitlab which you can run on your own server. Codeberg is a non-profit association running the open-source software "forgejo" for you. At Codeberg you can become a member and then you can vote for important decisions and make proposals. People also care about ethics there. Nobody cares about profit. Codeberg runs on donations from members. I think some people feel more respected at Codeberg because the governing body of Codeberg is a subset of its users. If Gitlab cares about you, then probably because a bad user experience would be bad for business.