[PhantomIN]

Greatly depends on what exactly u want to do. Like Kali is all about offensive approach, it has great collection of tools for nearly all types of hacking. On the other side Qubes OS focuses on users security. It assures security by isolating the os and one can create virtual environment within. I personally have not used Qubes but does know that it is greatly used by Malware analyst as it helps in creating virtual environments.