Personally I thought Forgejo was doing better work on their actions runner for a while from casual changelog browsing but Gitea's been putting a lot of work into theirs. Otherwise it mostly still looks like a soft-fork in practice to me.
[0] Not that I'm thrilled with Gitea's semi-open-core setup and company but they make it seem like they're kicking puppies and dangling features over non-enterprise users head before snatching them away.