I don't think the UI is the issue. I even think some DEs are better than both Mac and Windows on most topics. I don't like Gnome but it is okay I think, especially on Ubuntu. The rough edges are the issue, and above all, the incompatibility with Office (you might have to interact with people using it) and with the various domain-specific proprietary programs.
Windows also has - different - rough edges (and probably mac but I don't know it enough), but you'll find help online or from a nearby acquaintance.
But if I had to set up a computer for a complete newbie, that would be Linux. In any case I would have to help them, but on Linux there are just less disturbances, less risks, easier for them, the UI is better structured, everything is more predictable and since I'll need to help, I'll have better time with Linux.
The problem with Linux on the desktop is that all polish, quality and consistency is "soon" and has been for 20 years. No one wants to do the last 20% of the job when you can rewrite the interesting bits again for the 10th time.
Microsoft are the same now.
You can also tweak the desired font size to taste
Honestly this is the biggest barrier to adoption of you ask me. I can’t hand a windows user or a Mac user a gnome desktop (or any of the other Linux options) and just leave them to it.
I tend to recommend a mac these days for people. They just work.