In fact, I think in damn near every way possible, Ubuntu linux in particular is considerably easier to use than either of the Big Two commercial OSes. The kicker, of course, is that if you have to use any of a bajillion different niche applications for business - Quickbooks, AutoCAD, blah, blah blah - you're still tied to Windows, even if it sucks. Nobody really needs Windows, but an awful lot of people need applications - which Microsoft didn't write - that were only developed for Windows.
Anyway, I threw a fresh copy of Ubuntu on my laptop the other day, largely for the purpose of showing him, yes, I am not kidding, Linux not only works well now but it's pretty. And fast. This had the intended effect of starting to make Chris get Linux envy... but it also gave ME linux envy. So I also threw a copy on a spare box I had lying around, and really started seriously investigating it again, and goddamn if I didn't end up deciding I was - finally - ready to make the switch myself. To tell Microsoft, you know what? I used to be a fan, but fuck you.
(image clickable for greater detail)
... and I'm lovin' it.