[H]Consumer has an interesting article on-line today that details the author's experience after spending 30 days running Linux. They performed the experiment because of the common complaint that Vista's hardware requirements and product activation issues are huge turn off, and the claim made by many users on various boards that they plan to "switch to Linux.
If you haven't played with a couple of Live Linux distros, we highly recommend giving them a shot. What you'll probably find is that no Linux distro offers all of the amenities of Windows, but that they're almost all perfectly fine for general use and would make a perfect OS for some small businesses which need nothing more than to run an office suite and browse the web. Ubuntu and Fedora are great places to start.