Though the preference is meta-distribution.
I've been using Gentoo as my primary desktop and server platform since about 2001. In addition to echoing many of the comments here (such as the strong community, portage etc.), I view Gentoo as The Ultimate Linux Toolbox. Gentoo's frameworks and tools in the areas of package and service management are top notch.
In a nutshell, Gentoo provides for me what other distros (free or commercial) have been unable to do: provide a
no compromise Linux experience.
As an avid reader of these forums I've always worked my way through any hiccups. Even non-Gentoo ones.

I enjoy the (mostly) weekly newsletter both in frequency and content. Gentoo documentation both on and off-site are also top notch.
I just completed the gcc-4.1.1 migration on my primary system -- while I was using it! Sure, it took nearly five days to do, but that was largely machine time and there are over 1000 packages installed. As always, at the end of each maintenance cycle I'm rewarded with a rock-solid, well-performing system that does exactly what I want it to do.
Gentoo is a purely free Linux distro that does not seem as mired in politics as some others are. Since Gentoo is controlled by a non-profit foundation with no inherent commercial interests, it will only go away if the community that uses and supports it goes elsewhere. In other words, Gentoo is in no danger of being acquired or enter into any questionable cross-licensing deals (such as the one announced today). For me, that represents true software assurance.
It is for all these reasons and more, that I have and will continue recommending Gentoo to my IT colleagues.
Let me conclude by saying (my first forum post in all these years!):
Thank You All!!!
