Wish there were simple answer to that question, however it really comes down to do the preferences of the individual user.

First thing you should do is decide which desktop environment you're going to use. This, after all, determines the workflow and the feel of the UI.

None of them are exactly like Windows, so it's hard to say which one is "most like" it. People at this point will typically say Cinnamon or KDE Plasma, but as someone who prefers a keyboard-driven UI, Gnome felt the most comfortable for me when I first ventured into the world of Linux as a Windows user.

To be honest, the best thing to do is to try out different Linux distros in a virtual machine or Live USB so you can see which one feels most natural to you.

Some good starting ones are:

• Linux Mint (Cinnamon)
• Nobara (Gnome & KDE)
• OpenSUSE Tumbleweed (Gnome & KDE)
• Pop OS! (Gnome)

If you want a windows like environment I would recommend Linux mint with cinnamon. The key is to remember that you can’t run windows programs without using steam, Lutris, wine or bottles. Windows programs rely on the registry and .exe files.

Or if you don’t want to run mint, you can run just about any distro with cinnamon or if you like tweaking your environment you can use KDE and stiill have a windows like environment.

Pop!_os is another popular one being referred to new windows migrants.