I think that Linux is the best OS. But a Microsoft devotee would argue.
depending on your needs and how you define best....technically MS is the best general population...linux is better in the terms of actual computer work and coding and such....Linux FTW
Like everyone says, its really up to your criteria to decide which OS is the best for you. I've been using Ubuntu for a couple of years now, and in addition to what i hear from everyone else, its the most user-friendly Linux distro. That being said, I'm typing this on a Macbook that has Ubuntu and XP(virtual machines) and Windows 7 beta installed on it. I have a friend who says the "Linux is great for Linux geeks and complete noobs, the geeks know exactly what they're doing, while the noobs don't know enough to screw stuff up". I hope this helps!
I can say this. Ubuntu is the best version of Linux. Beyond that, it's a no. Why do I say no? because it's not quite up to par in alot of areas. Do I think it will get there soon? I sure hope so.
. As others have pointed out, it depends on your criteria. IMNSHO, Linux is the best free OS. The newest versions of Ubuntu rival Win XP.
It all depends on how you judge "The Best OS"
The best OS for what purpose?
Linux is brilliant for many things, but lacks in other areas (e.g. gaming).