I have never identified a need to use it

Don’t use linux.

I’ll preface this with: If you like Windows and don’t particularly care for Linux experiences, that’s ok. Not everyone needs to use Linux - the world is more interesting with variety.

For me, I hate when my computer does things that I don’t tell it to. I also hate ads. These, along with but really using it for a decade were deal breakers for me with windows.

Some things that Linux has that Windows does not:

• Native package managers: Realize that you need to use an image editor and don’t have one installed? You can just install it with your distro’s package manager. It will usually take care of any dependencies and make it easy to update or uninstall if you decide you want to. Some distros have particularly massive offerings in their package repos.
• Freely customizeable UI: Tired of how your system looks and want to try something else? Install a tiling window manager through the package manager. Or, maybe Gnome or KDE or XFCE. Huge amounts of customization in your GUI are possible.
• Programming: Interested in programming? Install some development tooling through the package manager.
• Embedded Programming: Interested in programming but want it to be more physically tangible or automate parts of your home? Setup the Arduino IDE, or Mu, or go old school and use vim/emacs. Then, compile and push it out to your microcontroller. Or, you can use something like Blinka on a Raspberry Pi or similar SBC and directly interact with sensors and devices across the built-in GPIO pins.
• Tinkering: Enjoy just poking about? The kernel being open-source means that its APIs are well documented and you can find lots of tools to tweak your system’s behavior or do so yourself.
• Job opportunities: The Internet runs primarily on Linux servers. If you’re interested in tech work, getting familiar with Linux can’t hurt.
• Tux: What is Windows’ mascot? A window? How about an awesome penguin? Distros and DEs often also have their own, like a chameleon, wildebeest, or dragons (2/3 of the examples can readily smash a window while the other one could at least get an E for Effort and scream at it in german).

For distros that work well with steam, I definitely suggest Linux Mint or Ubuntu for beginners. They’re just way more “batteries included”. However, if you could also give SteamOS, the distro developed by Valve (on top of Debian) a try and it will probably work quite well.

Most of all, have fun, whether you decide to take Linux for a spin or not.

For a normal Desktop user nowadays I think Linux is just not worse than Windows. Don’t ask what Linux can do what Windows can’t, ask what Windows is doing what Linux isn’t: Spying on you, installing software you neither want nor need, forces you to use software you don’t want, forces you to connect your local account with an online account, forces recent hardware on you and in the future, forces you to move all your data into the cloud. And all that while charging you a few hundred moneys. Linux just doesn’t do that (well, depending on the distro of course).

For newcomers and non-techies I’d recommend Ubuntu or Ubuntu based distros. Plain Ubuntu is the distro which in most parts ‘just works’. If you’re looking for something which looks more like Windows have a look at Linux Mint Cinnamon. Linux Mint Mate (or XFCE) is a great choice if your computer is a bit older. I also mention Kubuntu because KDE is the a very popular desktop but rather demanding (but also feature rich), it may also feel more natural for people switching from Windows.

All of them will run Steam without trouble, but be aware that playing Windows games on Linux can in some cases be troublesome and require manual fixes. Maybe look beforehand which games are supported how well on https://www.protondb.com/ .

If Windows works fine for you and does not annoy you, there is no need to migrate.

Personally, I’ve been mostly happy using Linux as my sole desktop OS for ~15 years. However, I only switched because Windows kept breaking and reinstalling no longer fixed it. I couldn’t imagine going back now, but a big part is probably being used to it.

These days most major Linux distributions should be fine for desktop use.

Linux Mint Cinnamon use to be the go-to beginner distribution. Its design is apparently somewhat similar to Windows, giving you some initial familiarity. Linux Mint is also based on Ubuntu, which used to be so widespread that many support pages and simple how-to instruction still default to explaining it for Ubuntu.
(This can still lead to confusion if you search for “install [Windows program] Linux” and the instructions work for Ubuntu based distribution only, not for any other distros.)

The last few years, I’ve seen a switch to Arch-based distributions around. Valve itself switched away from Ubuntu to Arch in some ways. (On Steam, the system requirements still use Ubuntu as default.) SteamOS used to be based on Debian, which Ubuntu is related to, until the Steam Deck. Now it is based on Arch. More specifically, Valve seems to default to:

Base: Arch
Desktop environment: KDE Plasma (more powerful/options than Cinnamon)
Compositor base: Wayland for gaming, old X11 for Steam Deck’s desktop. (Apparently Wayland isn’t quite ready yet for that in their opinion.)

EDIT: Fixed thanks to feedback.

Arch itself is seen as a more technical distribution. There are extremely many support pages for every issue or question you may have, similar to Ubuntu, but some may be more difficult to understand. Still, support systems improve as the user base grows and Arch is growing.

For specific distributions, EndeavourOS is the one I’ve heard about being the most friendly. Manjaro is also beginner-friendly, but the folks who maintain it have some serious issues with seriously fucking things up sometimes.

https://itsfoss.com/arch-based-linux-distros/

https://www.youtube.com/watch?v=oVlD17OjFAc (Video compiling Manjaro fuckups.)

Not having Microsoft install candy crush and reenable telemetry trackers with every update.

• Telemetry and Tracking, you need to sign in to legitimately use your Windows 11 Machine and it does collect data you would not want to if you would know which and what data it is.
• Psychology feels different. You could actively be creative and do everything you want because noone watches you and there are no absurd backdoors on Linux.
• Linux Desktop with KDE (?) or Gnome (Fedora) it is… or Cinamon (Which mainly Linux mint uses). You have a wide variety to choose your Team that develops all the features into your comfort zone and if you elaborate with your Linux Desktop you will notice that many useful features exist since many years that enhance productivity or comfort. Like Window Tiling, set your window Always On Top or Always Below your windows, use Widgets (depends on which Desktop), make your windows wiggle or break in a quantum pattern or Fire when closed and discover more things that would not be possible on the hardcoded private Windows 10 or 11 Desktop.
• never ever update your PC again with Linux! Just get the newest Security updates and have a system running that will never force you to reinstall the shit again because a new Windows 12 came out and the transfer tool does not exist or deletes all programs. (Depends on Distro, Ubuntu needs complete upgrades that may break system, but Arch and Linux mint were perfect)
• Interested in encryption? No problem, it was always secure and easy to install with most GUI installers at OS install.
• Nicest way to install programs? Just use the easy to use package manager and be 3 clicks away to install the official and legitimate way of Steam, Blender or other application instead of needing to search the internet.
• Its satisfying and has a nice file structure.
• Learn your OS to the roots. You can learn how the details work if you want or are interested in a specific thing.
• Nerdy community instead of casuals who downplay you for not knowing that its obviously Wednesday patchday or another irrelevant day for Microsoft. (You also can get bad communities that downplay you anyway in Linux communities, but are very rare in my opinion compared to Windows focused ones)

Btw, if you don’t feel like the current distro feels comfy, just try a different one with maybe a different Desktop or different Desktop design. The best part about Linux is, its perfect. But there is no perfect fit for every Human, thus why I hate Windows for trying this “fit for all” Philosohpy, but maybe its just that I have setup a perfect Arch Linux System with KDE after using Kubuntu, Pop OS, Manjaro for 3 years and gaining knowledge about Linux.

A good place to start is Linux Mint with the Cinnamon desktop download option.