I really can't speak for anything but Linux, since it's the flavour of *nix I have most experience with. I can't really remember the last time I've logged into anything running a *BSD, and the big brand unices that I use (Solaris and HP-UX for the most part) are NOT something I'd recommend a beginner touch, even if you can afford the licensing fees.
I've been using Linux "seriously" (i.e. as my day to day operating system) for something like 10 years - and even before that I'd played around with it, so I'm pretty familiar with it. I started with the Slackware distrbution, and have moved through various flavours of RedHat, Mandrake (called Mandriva these days I believe), Debian, Gentoo (which I probably ran for the longest period of all of them) and I've finally settled on Ubuntu.
A lot of diehards might choose to take issue with the fact that I've ended up with what a lot of them would regard as a "My First Linux" or "Linux for Dummies", but even though I consider myself an extremely competent Linux sysadmin and can make any distro behave the way I want to - I've come to realise that knowing how to hack your way through /etc/* and build your own kernels doesn't necessarily make you a productive user.
Ubuntu works out of the box in 99.9% of cases, and the adminstrative fluff that comes with it is very well done - meaning that if you're coming to Linux from windows, you won't struggle much. The package repositories for Ubuntu (and Debian by extension, since Ubuntu is descended from that fine distro) is, in my opinion, pretty near peerless. That means that if you want to install Application X, you'll be very unlucky indeed not to find it in Synaptic (the package front end) to be installed at the click of a button. Even easier than a windows software install I promise!
Other modern distros like OpenSUSe and Fedora have similar repositories, and similar packaging systems, but they don't have the heritage and evolution that Ubuntu has got from coming from Debian, and I find I cannot recommend them to a newbie very easily. The only caveat there though is that if you're planning on making a career from Linux, in most cases you'll find RedHat is the distribution of choice in the Enterprise. There are companies who have settled on other choices, but they're few and far between.
I hope that helps!
Bryan