There are many kinds of distros and I would say thinking and planning a bit what it is one wants can be good. There are different advices to be given to different kind of distros.
There are guys who have small label and take only small number of carefully curated, often stylistically related releases. Benefits are that even if you have merely handful of customers, one may get rid of distro stock while selling your own things. Stocking things one can honestly recommend is absolutely the best. And doing exactly that - actively writing descriptions / reviews is entirely different thing than anonymous hyperbole sale pitch. It is not usually generating much money, but means of getting your own stuff out there, plus things you like.
If deciding to go all the way, and start big distro, aimed to have wide selection of releases, it will require way more time, money and cumulating inventory. I am not even sure if anyone can really advice someone who wants to give a try to such thing in 2026. Situation is so different compared to the past. Other international dealers may have cumulated their inventory for 20-30 years, plus may have contract with couriers for better shipping prices, but in other hand, whoever will start distro, generally sees that inventory never becomes smaller. It just grows and grows.
Ability to sell at gigs can be big plus. Even small gigs.