(If you want to cut to the chase, go to end of page for my recommendations for a beginner distro: tl;dr - Pop OS! (very user friendly, very easy encryption) and Manjaro xfce - Manjaro (encryption a bit more tricky (see here for a reference point/how-to) - but overall it's an easier distro to monkey around with).
See also: The Problem With Linux Evangelism (and a Stop-Gap fix)
There's a lot going on right now. Linux is easy to get into, and there is lots of cheap hardware options (see here), a variety of ways to enter the Linux world, or more to the point, the "Unix-like" world.
Linux is like a game of Mario - sure, you can play through it just fine, have the proper experience, even win (although there isn't necessarily much winning when using a computer to do Sisyphean work...). There isn't much there to make the game harder - generally it's the same basic skills, although their execution may get a little more elaborate throughout the game (except for water levels). However, if you want to, if you feel that urge to dig into the game, you can really toy with it, hack it, master it, cheat it, and so on (but again, you don't NEED to, to use it). A beginner and a veteran are just as capable of playing Mario, albeit at different levels. While this is true for any operating system (somewhat), I'd say the ``game" of Linux is more ``fun", and there is less of a ceiling on how ``good" you can be at it.
So you might see all of the crazy things you can do with Linux, and get intimidated perhaps. Don't be! All the typical comforts of a familiar operating system are there - file browsers, menus, libreoffice (a better version of MS Office, I'd say) and so on. You don't have to leave the Shire! However, unlike the big two operating systems, there is loads and loads of 'customization' and monkeying around you can do if you want. 'Customization' isn't just the gaudy stuff you find at r/UnixPorn, but more fundamentally its making things work better (ie using a window manager such as i3) for you, or customizing your status bar (the default i3status bar shows useful things like available storage, RAM usage, wifi connection strength, actual battery level, etc.), or changing key bindings (making "caps lock" actually be "escape", which is far more useful - who uses caps lock??).
All of that customization is OPTIONAL, but it's easy enough to do. You don't have to leave the basic comforts - I didn't for nearly the first half-a-year I used Linux, I just used it like a regular-old-GUI-OS, and it was great. All of that customization functionally helps your workflow as well. (Also, if you're coming from Windows, imagine an operating system which isn't super slow, which isn't constantly updating, which isn't a security liability, which doesn't have an ugly interface with CandyCrush strewn around, and so on).
So what compelled me then to start customizing more? My work relies a lot of CLI (command line interface) stuff a lot, but also the terminal beckons you with its sheer practicality. Installing programs onto your computer is easiest (and best) when done through the command line. It's either a 'sudo apt-get install librewolf' or a 'sudo pacman -S librewolf', enter your password, and bam, it's installed. Next thing you know, I stopped using `gedit` (a perfectly fine program) and `VSCode` (fine, though suspect), and just used straight-up Vim. Then I switched from Ubuntu to Manjaro xfce (a bit more light-weight and easier to customize, and practically as user-friendly), and it's been exponentially increasing levels of CLI - and it's great.
First, it's not normatively bad to use Windows or Apple, and if you're able to do your work in those environments and you're happy with life, that's great, though hear me out. My whole argument is that the grass is actually greener, in almost every conceivable way, in Linux land. IF Windows was good, even being closed source and all that, it might worth sticking with, imo. AND on top of this, Linux is more secure, and enables a community of open/libre-software development.
But it's not.There are many reasons to switch to a GNU/Linux-based distribution; heretofor, 'Linux'. One is the freedom associated with it - not just monetarily, but you are able to choose what software goes on, and if there is any firmware which is potentially collecting data on you (ultimately firmware is difficult to avoid presently, but can be mitigated). Pragmatically, Linux tends to run smoother; once you're ready for it, operating through the command line might seem daunting at first, but it actually makes life easier, more efficient. There are many programs and projects that bring more and more to the command line.
See Vim - The Gateway.
When I started cooking, I found that preparing the vegetables, meats, and other ingrediants going into the meal before hand (at least most of it), as the French say mise en place, is a good way to do things. At least once you start cooking, it goes smooth. But when you start off, and aren't great at using a knife, this part of cooking can take a long time. But then you start to learn to cut properly - with your fingers curled in, then you start using a sharp blade, it just makes the whole cooking experience better. Life is worth making better. Linux does this, as an expression of the Unix philosophy, through a focus on text as a medium between you and the machine, and a focus on the keyboard over the mouse.
This isn't to say that Linux doesn't have nice crisp user interfaces (UIs) available; Ubuntu 20.04 is very sleek. But this is an option, and not necessarily exclusive to engaging with Linux "how it should be". While you ideally work in austere terminal emulators that barely eat any RAM, trust me, it's like cutting vegetables properly.
Linux is generally ``free" as in ``free beer", but more importantly it's ``free" as in ``freedom". The basic level to this is you are generally free to ``swap parts" out (software parts, although of course you are free to swap hardware as well). What swapping software parts means might be unclear to someone new to GNU/Linux world, so don't worry about it too much. But if you become familiar with your machine, want to ``rice" (customize) it out, you can (check out r/UnixPorn for excessive manifestations of this - it's safe for work :). For me, it has greatly benefited my productivity to be able to customize things.
Another aspect of ``free as in freedom" is the ocean of software available which won't spy on you. While we have been pacified not to care about privacy (actually maybe we care, but we (falsely) think privacy is a necessary sacrifice to partake of the bounty of technology), in truth you can enjoy the bounty of tech and prserve your privacy. Personally, knowing about the depths which tech companies can plumb the secrets of our lives (sensitive, embarassing, and banal), and the very close threat of the re-election of an autocratic-leaning president in 2020, being familiar with a privacy-respecting world is quite reassuring.
Distributions (``distros") are different operating systems that use the same Linux kernel and nearly always utilize the GNU utilities (hence why they are considered GNU/Linux operating systems). While the idea might sound alien, think how Windows 7, Windows 8, Windows 10, Windows Vista, and Windows XP are all distinct operating systems. Many die-hards consider Windows 7 much preferable to Windows 10. It's hard to say they are ``distributions" per-se (as there is a lot of shared functionality passed-on generation to generation), they are distinct in the way a simple update does not make the updated OS really distinct. For Mac users, think Mac OS 10 vs Mac OS Big Sur - they aren't simply ``updates" but distinct experiences.
Let's take a popular Linux distro line, Ubuntu. Ubuntu 20.04 is a different experience than 10.04 or 18.04. They are, in a sense, different distros. However, there are other families of distros out there - you could get Pop OS!, Manjaro, ElementaryOS, Arch Linux, Fedora, SUSE, Mint, so many choices! How to pick???
Distributions (``distros") are, at the end of the day, pretty much the same (in terms of performance). Most distros come with various elements composed together, easy to install... probably all nonsense if you aren't super familiar - basically they come with different looks and feels, although they (mostly) have the same stuff under the hood. I recommend Pop OS! because a lot of the specific problems that come up during use will be addressed online (it is an Ubuntu-based distro, so you can use 'Ubuntu' as a key word in your searches). Also I think it has a compelling style (if you are coming from Windows it's definitely an upgrade :P). Pop OS!, unlike Ubuntu (which I used to recommend over it), handles encryption very easy for beginners, and that's just lovely. However, I would rather recommend Manjaro xfce, as it is easier to use Manjaro as a Linux system than Ubuntu; you don't need to jump through some of the hoops you do on Ubuntu, and (in my experience) have an easier time manipulating things. However, dealing with encryption is a bit more tricky, although possible (see here). A distro isn't 'bad' if I didn't put it here - just these I have experience with, and am able to advocate for from experience.
See also Linux For Everyone: What Everyone Gets Wrong About The Desktop Linux Adoption Problem