:D :^0
You'll get a lot of different opinions. :0
Personally I think that Ubuntu is too Windowish and lacks the necessary Security that should be inbuilt into Linux. I don't like it that much but as yet I have not looked at the newest offering that was supposed to be available yesterday. I just have a bit to much work and as the Wife enjoys eating it seems that I must do that first before I can play. ;)
For most Domestic Users it may be OK to use at Home as a Desktop but it really depends on what the individual wants to do and if they can be weaned away from their dependence on M$ Windows and associated Software written to only run on Windows.
That in itself is the biggest problem with the acceptance of Linux peoples perceived need to run Windows Programs as they are the only ones which will do the job.
As for Business Systems I like SUSE and Mandriva both seem to work really well with SUSE being more scalable probably. Buy again it all depends on what is required.
I have one customer who exclusively uses SUSE on their larger Blades to do animation or CGI work for Movies. It's really good for that and is the only platform that is suitable at the moment.
Col