[batista]

>Changing from Windows to Ubuntu requires you to find equivalents for all of the software you need.

Yes, but that goes both ways. If Ubuntu lacks equivalents for all of the software you need, you cannot say that it's "better than the other OSs", i.e. software availability is a very important metric of "better" in an OS, even more important than the network stack being 5% faster, or the filesystem supporting more esoteric features etc.

So, it would be like saying "Ubuntu is better than OS X/Win if we exclude things that also matter a lot".