For first-time Linux users, I highly suggest Mint with Cinnamon desktop, as it is most similar to the user interface you are already used to, but without the intermittent crashing due to Windows Updater trying to recursively install something already installed.
It's a really solid Distro, all said and done. It's Ubuntu-Like, meaning anything that runs on Ubuntu will run on Mint, which means Steam and all of the SteamOS compatible games on Steam. And it is surprisingly bulletproof (or at least highly bullet-resistant).
I wouldn't go so far as to say it is the 'ultimate' or 'best' Distro, but I will say it is a solid one, and I would call it the most 'new to linux friendly' distro that I've run across.
For those who want to dip their toes in, you can always partition off a few gigs and dual-boot it to see how you like it. And if you don't like it, wipe the partition.