Now to be fair, in a few ways I think it is ahead. Now if you said "catch up to Linux in hardware support" I would fully agree.
Last I heard, its VM (swap/memory) processes is still better, but seems many Linux people avoid swap space these days. FWIW, I always have swap on any system that allows it.
And Jails, IMO nothing on Linux comes close to how good FreeBSD Jails is.