Ledger Nano has been a good wallet that is trusted by people, what I do not like about it is because it is not completely open source, it's secure element is close source. But, Safepal is also also close source which in is new and not reputed and trusted like ledger nano. It is backed by Binance but, being close source like trust wallet is can not make me trust the wallet.
You can use ledger nano on desktop computer but Safepal is only compatible with phone. Using ledger nano on desktop and also many other features makes it better than Safepal. Check some of it below.
SN Features Ledger Nano SafePal
1. Desktop Software Yes No
2. Multiple Account Yes No
3. Coin Control Yes No
4. Multi-sig Yes No
5. Message signing Yes No