Opensourceversus.com has posted a desktop comparison
We've put together a series of Windows XP, SUSE 9.3 and Ubuntu 5.04 desktop screen shots as a side-by-side comparison of some of the common desktop features available in the modern operating system desktop.Read more
Windows users need not fear making the switch to Linux in this day and age, with the mature desktop environments currently available. There are features available in Windows that are not present in the KDE and GNOME environments, and visa-versa, but the most common features used in Windows are present in Linux.
This comparison is based on a default Windows XP installation, the SUSE 9.3 Live DVD and the Ubuntu 5.04 Live CD, without additional software being installed. So we begin.