I don’t think of myself as a neophyte when it comes to Linux or Ubuntu, but the All About Linux Blog covers 10 things that make Ubuntu great for a new Linux user.
I won’t cover them here, as he does a great job of explaining them. And I whole-heartedly agree – Ubuntu is the only distribution I would recommend for someone new to Linux. Or even to a user who’s used Linux for a while. By far the best distribution I’ve ever used, and it’s still my day to day OS at home on my two primary machines.