i guess it all really depends on your needs.. as a simple workstation w/ occasional game playing and such, win2k/XP is definitely much more user friendly.. but for developers and servers, apache, ftp, etc., linux just feels a lot more solid and stable... though i'm not saying it's not good as a workstation either...
personally, since i dont play much games, and i do occasional developing, i use linux as my primary os. however, i do keep a win2k boot on my hd, in case there's some neat windows programs out there I want to try...
i think this whole windows vs. linux thing is gettin a bit old... linux users out there dont need to tell windows people how good linux is.. if it's really that good, and that much better than windows, people will convert to linux... even if they have to pay for it... this reminds me of the whole PC vs. Mac debate many years ago before linux got popular