LinuxBlog took an average windows user, gave her a handful of distributions of Linux, and forced her to use each distro for one week
See how it went SimplyMEPIS and PCLinuxOS here
So, PCLinuxOS takes the cake. It is just easier to use, easier on the eyes, and it caters to new users. It has everything you need right away without having to lift a finger. It feels more familiar to me coming from windows.