Are you kidding me? I've tried both sides of things. From Windows 98 through Windows Vista, from RedHat 7 to MEPIS to Ubuntu from Dapper-beta days.
Ubuntu wins (though Vista is scarily close). (Mind you, I have not tried OpenSuSE, Gentoo, or anything else not mentioned.)
I really don't like the reviews that say "Vista Stinks!" because they aren't true. Take a look at Vista, and you'll see many improvements. Security, searching, efficiency, and ease-of-use. Sure, Vista looks cool, but the main point is that it is useful. If I don't use Ubuntu, Vista's next.
