It kind of depends, for someone moving from Windows there can be a couple pitfalls, first and foremost being which version of Linux they should even use, and of course unlearning years of muscle memory/workflow will never be straight-forward.
Some Linux distros aim to be as user-friendly as possible, Zorin OS is one of the most Windows-likes I've seen and would be what I'd recommend to people switching. I don't think one should really encounter too many problems using something like this, as user-friendly distros will often favor convenience over ideological decisions - for example, user-friendly distros it will be easy to install non-free software like Discord or Spotify, but on ideological distros you will have to jump through hoops to do this.
There is a rather out-dated stigma around Linux that you have to do everything with the command line. This isn't true, although there will be one or two instances where you have to use it. But, this is true on Windows as well, I've often had to use ipconfig or sfc /scannow to fix problems on Windows.
Linux is still behind in some ways though, I believe Firefox still doesnt have hardware acceleration (4k youtube videos can stutter on low-end machines basically) and some exotic hardware probably just wont work (think certain racing wheels for games), but overall if one does their research and picks the right distro, they should find it pretty easy.