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Any of the supported OS distros found in the docs for the k8s version you want to deploy. https://www.suse.com/suse-rke2/support-matrix/all-supported-versions/rke2-v1-31/

but from experience ?

From experience it will be which ever you are comfortable with, and or what is supported by your organization. I don’t believe there is a use this distro over this one with Rancher/rke. As long as it’s one of the matrix distros, it’s tested and supported against those.

I choose Ubuntu 24.04 because it provides newer kernel version 6.8. So I can enable some new features such as netkit from Cilium CNI.

Depends on if you work in a regulated community too. Like Defense will lean towards STIG able OS.