In fact, the main difference between Sharepoint and Drupal is that Sharepoint comes with certain features that you can barely change.
In contrast to Drupal, there are many extensions that are open source that you can modify and suit your needs. So, your question is a little general, it depends on how you are going to configure Drupal, which modules you are going to use, etc ...
In my opinion, Drupal can be very powerful, but there is a little chaos in all the modules developed for it. Everyone can implement the functions that he feels, and in the end, the client-developer looks at a whole bunch of software, wondering what to choose, which is better, how it works, etc.
And back to your question, Drupal has all these features that Sharepoint has. Some of them are better implemented (for example, roles, permissions and deployment), some of them are not very good (office integration).
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