Gentoo :3
Nah, for the average computer user, Windows 7 is the best OS. Obviously, there are other OSs that are better for people with specific needs, but Windows 7 is the best choice for most people, since it's fairly easy to use (even Ubuntu is off putting to many), most programs are made for Windows, it has driver support, and it isn't Vista. XP is also a good choice, but it isn't being supported much any more. As long as Windows is the market standard, the latest non-POS version will be the best choice for most people precisely because it's the standard.