Different Distros are like different food dishes.
It's like asking which is the best spegatti.. Alfredo, Meat sauce, tomato paste, naked, beer sauce, swedish meat balls, etc etc.
It's a matter of taste, community, purpose, and personality.
If you want something that just works, your a technically adapt person who doesn't mind slightly old software and doesn't want to have to deal with a lot of upgrades you'd probably want to look at Debian Stable.
If you want something that is bleeding edge were you can play around with installing different software then Gentoo. I mean the 'gcc screensaver' they have is pretty neat, kinda like the matrix if you make the font green and the background black. 
Ubuntu is a up to date distro with polished interface and a few rough edges. Lots of wikis, lots of software. It's a newbie friendly thing.
Suse has it's Yast. Redhat has it's commercial support. Fedora Core 5 is actually suppose to be pretty kick-ass.
All of them have round about the same kernels. They can run the same software. The default installs are different. The level and type of support is different. What one can do others can do also.
Most people will try out a few distros before settling on one or two that they prefer and then they just stick with that until the next big thing comes along.
I suggest trying out Ubuntu initially then taking a look at other distros when you get comfortable with how things work.