There’s backtracking in OoT, but in Majora that’s the whole game. In OoT you get dungeons at a steady pace. In Majora, from the time you get transformed back into Link and get the journal, that’s essentially the game telling you “OK, start looking for Skultullas now.” You get dungeons, but they’re just tacked on. They’re not events that have weight like in OoT. The game could barely care less if you even do them.
Pointing out that it’s the same graphics, controls, sound, etc. as OoT is meaningless. Yeah it’s an expansion pack basically, I’m glad it’s there. But because it has a little more character in some respects doesn’t mean I’ll pick it over OoT if we’re comparing them as discrete games.