It outclasses it in the sense it can do things that neither program is designed for better than gimp. For instance, if you are trying to make digital art, both are bad options, but Photoshop is less bad. It also has advanced stuff gimp doesn't even have a shitty version of, like ai image manipulation, and crazy algorithms to do stuff like automatically delete fences and stuff.

This doesn't matter as much as you might think, if you need to use that kinda stuff chances are you fucked up when you took the picture, and it still won't look too good once it's fixed. It just makes unacceptably bad shots mediocre.