Most of these are great but I wanna point out some of the ones I don't agree with
I've found that the elbow grease bit is gonna be a dealbreaker for 90% of Windows users even when they hate windows. I hate it but that's the truth
Nvidia is much better than it used to be but it's still a PITA unless you use a gaming distro or one that comes with proprietary drivers preinstalled and properly configured (even for someone already very comfortable with linux). This is important if you want Wayland to work correctly or need optimus on laptops. Furthermore, and this is laptop-specific, KDE Plasma is gonna have low FPS on secondary monitors or drain tf out of your battery by defaulting to dedicated graphics if your config is wrong (and it's wrong by default on laptops)
Switching desktop environments is a massive PITA so choosing the one you like first time is important.
Most of these are great but I wanna point out some of the ones I don't agree with