Other comment made great points on MintOS and PopOS for beginning a Linux journey.
SteamOS isn’t available for a full PC release (that I am aware of), but Bazzite was made to be a full-distro alternative to SteamOS. I haven’t tried it myself yet, but it has good reception from what I see.
Linux Mint is very easy to pick up, though, and I highly recommend for someone coming from Windows. It is fully functional through GUI and has several different flavors for the desktop environment. I’m a fan of KDE, but Cinnemon was also very nice. A version of KDE Plasma is what SteamOS 3.0 uses. I’m not as big of a fan of GNOME, but a lot of people love it as a mor elegant, modern desktop environment.