If you've used windows for 10 or 20 years, any other OS, no matter how friendly, will appear to be more difficult at first. For instance, I cant find my way around Apple's OS-X either, but it would be a stretch to call it a less user friendly OS because of it. Im just not used to it, while ive used windows and linux for 20+ and 10 years respectively.
But if you are not a windows expert, for most tasks, especially basic tasks like installing the OS, (not having to) install drivers, finding and installing (virus free, and $ free) software, keeping software and OS up to date etc, ubuntu will be considerably more user friendly. Its not because many of us have become so accustomed to buying antivirus programs, reinstalling windows every 6 months, updating 15 apps in 20 different places with 20 different UIs, that our harddrive is called C:\ and something ending in .EXE means its a program, that these things really are logical or easy.
Of course ubuntu wont make everybody happy, if you happen to have a printer or network card that is not supported out of the box, if you need itunes for your iphone, or some specific windows app that doesnt not work under wine (windows emulation), then suddenly ubuntu can become frustratingly hard, especially for a new linux user thats very experienced with windows (or OS-X). Thats why I suggest people try it. It works for many, including my 75 year old mother.