The Apple Watch Ultra 3 matches the dual-frequency GPS and the EN13319 dive tracking, so neither watch has an edge on that front. There are features on the Galaxy Watch Ultra 2 that aren't really widely available elsewhere. It also seemed to mostly match the Apple Watch Ultra 3 I was also using, which has been known to be pretty accurate all around. As a whole, there's nothing missing from the health tracking features on the Galaxy Watch Ultra 2. So if you were hoping that the Ultra moniker meant that you would get dramatically more from health tracking, then you may be disappointed.