This white paper compares the Yocto project and Debian for developing embedded Linux systems, highlighting their distinct differences and use cases. Yocto is better suited for customized environments requiring high traceability and maintenance, while Debian is advantageous for quick prototyping and environments with limited customization needs. The paper concludes that while Debian can be effective for early development, transitioning to Yocto for final product development leads to better long-term outcomes in industrial settings.