EDIT: The github also claims it's the first Linux tablet OS but it's clearly predated by PMOS (which I'm typing this on.) A lot of it looks like a fork of plasma mobile?
EDIT2: looking more closely at their github account: all the commits (to master anyway) are just modifications of README and LISENCE files.
edit: and I just saw this: Is JingOS going to be opensource? And free software? Yes, JingOS will open-source step by step. We will update the Github project every half year. And JingOS will be free forever.
What is JingOS based on? JingOS is based on Ubuntu 20.04, KDE v5.75, Plasma Mobile 5.20.
I don't think that flies, if binary releases are more frequent than that. You can't just fork Ubuntu, make some changes, make a binary release, and keep the source to yourself for half a year; that's a GPL violation.
How do you make money? The tablet you're going to crowdfund is likely to be played by hardware issues as making hardware is extremely difficult on a limited budget.
What would be cool is if you wrote a script to install the OS on a tablet PC which already exist, and then either ask for donations or sell merchandise. Or, rely off app store revenue