It sort of depends on what you use your computer for.
If the majority of your use is email, web-browsing, basic "office" apps (word processing, spread sheets, etc.) then the transition is pretty simple. The Mac OS (OS X) is a mouse-based point-and-click interface like Windows. Some of the things are in different places, and the method to install a new application is a little different (I think it's easier), so there are some learning curve things, but nothing too drastic.
If you use some really odd, archaic, or highly specialized applications (like maybe an old accounting program) you may find there is not a close equivalent that you can switch to without a learning curve.
So, if you're a "normal" computer user, then switching to a Mac will likely be simple. Your total cost of ownership, and total headache factor will be lower over time as well.
I've used PC's, linux, Solaris (Sun), Mac, and a few other systems over the years, I find that the Macs are the best blend of functionality and usability.
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