You can do this by going to the respective repositories, https://packages.ubuntu.com/ and https://www.debian.org/distrib/packages, downloading the list of packages as text and comparing:
wget https://packages.ubuntu.com/kinetic/allpackages?format=txt.gz -O ubuntu.gz
wget https://packages.debian.org/unstable/allpackages?format=txt.gz -O debian.gz
Now, compare the files:
$ ubuntu_unique=$(comm -23 <(zcat ubuntu.gz | sort ) <(zcat debian.gz | sort) | wc -l)
$ debian_unique=$(comm -13 <(zcat ubuntu.gz | sort ) <(zcat debian.gz | sort) | wc -l)
$ ubuntu_total=$(zcat ubuntu.gz | wc -l)
$ debian_total=$(zcat debian.gz | wc -l)
$ printf 'Ubuntu: %d unique packages, %d total\nDebian: %d unique, %d total\n' \
"$debian_unique" "$debian_total" "$ubuntu_unique" "$ubuntu_total"
Ubuntu: 155481 unique packages, 171826 total
Debian: 93964 unique, 110309 total
So yes, both have packages not found in the other but Ubuntu has many more packages overall.
However, this really isn't a useful exercise. The differences will mostly be edge cases. Standard, common, popular tools will be available for both distributions, this isn't what usually guides distribution choice. Plus, for anything not already packaged in a distribution, you can always compile and install from source.
Just use what you have installed. If that's Ubuntu, stick with Ubuntu and if it is Debian, stick with that. If and when you actually do find a package you want that isn't available, then you can try installing from source and if it happens a lot you might want to change distribution, but this is really unlikely. I have used 9 or so different distributions over the past 20 years and I have never once changed because of what packages were available. There was a time, more than 10-15 years ago, when RPM-based distributions had more limited repositories and we would download packages by hand from places like rpmfind.net or usually compile and install from source, but that really is a very rare occurrence these days.
Bottom line: use what you want, if you actually do find a missing package, it will likely not exist for the other distro either, and you can always install from source.