After spending the last three days (granted on and off) trying to setup a Linux desktop, I would have to disagree that Linux and Windows are just as easy to use as each other. I have to admit that I was installing a Linux distro (Debian) that the motherboard manufacturer openly states they don't support, so I knew prior it was not going to be easy.
The first problem was that the usual generic 'VESA' and 'VGA' X drivers did not like the video card so much so that when trying to start X all I got was a flash of a login box then a completely blank screen, followed by a fallback to console with X complaining. So off I went and compiled the latest source for X and managed to get that up and running (only basic without support for most of the extended features of the card).
The next problem, no sound (unless I want to opt for the system beep LOL). This was quite a problem, to the extent that most of the last two days have been spent compiling all the required drivers (audio and video) into a freshly compiled kernel. Some five compiles later and I now have a system with sound (only in KDE though as GNOME seems to just blast white noise out as soon as it starts). Still at least I now have a kernel which is optimized for my processor (C3 Nehemiah) so I supose some benefit has come out of it, although I haven't fully tested the video card as yet so there may still be more headaches to come.
Now I don't consider myself green when it comes to setting up Linux (I spend most of my days compiling linux code) but that particular box was hard work.
The amusing thing is, I have set up an identical box with win2K and that took 45 minutes start to finish (including the hard-drive format).
Anyway, here is the fruits of my labours (not very exciting but it was only finally up and running an hour ago).

Next up, I'll be upgrading to KDE3 but I think I may wait until there is a stable Debian package for that.
One thing that did amuse me during the whole process, even though I managed to get KDE up and running which comes with quite a few general text editors, I found I was still dropping into a console to us VI for all the config file editing.
At the end of the day I agree that once the box is set up the usability of Linux is pretty comparable to Windows but getting there can be hard work and in many cases, it's not for the faint hearted. I don't have much experience with too many Linux distros, but I have always found RedHat to be very easy to install, it's a petty I just don't like it!
When it comes to day to day desktop environment Windows is still my OS of choice. For what it's worth my current set up is as follows...
1 x Debian (woody) on x86 (CVS servers)
1 x Debian (woody) on x86 (PDC server)
4 x Debian (woody) on x86 (File servers)
1 x Debian (woody with bits of Sarge) on PPC (MAC G4) (main compilier and FTP server for Debian packages)
2 x Debian (woody testing) on PPC (MAC G4) (Distributed compiliers)
1 x Debian (woody testing) on PPC (MAC G5) (Distributed compilier)
1 x Windows NT 3.5 (yes it's an old boy) (compilier)
1 x Win2k (compilier)
2 x Win2k (desktops)
2 x Debian (woody) on x86 (desktops)
1 x Debian (woody testing) on x86 (desktop)