Ubuntu is very easy to use.
One of the better user communities out there,.. plenty of guides and information around its use and doing things its way.
I think it all depends upon what you plan on doing with each system and what you're more comfortable with.
If you're a M$ man,.. then you'd probably want to use 2003 as the base - if it were me I'd be using Linux as the base.
Cheers,
Jim....
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