Ubuntu, OpenSuSE, and PCLinuxOS are about as easy as it's going to get and even then in reality Linux is still so far away from being a real desktop alternative (IMO). The real issues come down to installing programs, it really is hell in order to get programs and drivers installed that are not available through the package management systems included with the OS. It's incredibly rare for you to be able to download a program and simply have it install the way it's suppose to. Instead you'll find yourself surfing on the web for hours trying to find the /blahblah -crap.xls -/082sasdfj command that works in the terminal to get it going right.
I haven't given PCLinuxOS a shot personally yet though and it must be making some waves as it's over taken Ubuntu for the most hits on
DistroWatch, which is a mighty feat indeed. I might download it for my next long weekend off school and give it a shot, but otherwise I can safely say that Linux is hell and I won't be using it for extended periods of time until a distribution really gets its act together on application and driver installation.