IMOE the main issue are software-suites
Cad and 3D: my dad is really used to windows, and learning the linux environment was an easy step for him. He could never do the switch to open source cad alternatives. We tried using wine, but for performance we ended up keeping windows as a 2nd bootable for him to draw.
Photoshop, and Corel: I installed ubuntu to a friend who works as graphical designer. She is currently using gimp, and inkscape but she had a hard time making the switch.
Games: my son really was the most resilient to the change. He played every blizzard game, and since there aren't (wasn't ?) linux support it was a big non-stop for him. Then he moved to minecraft, and that made him reconsider the switch. He's been using linux for about 2 years already -- no windows partition at all
The Debian repositories are great, but don't kid yourself: unless you're a developer, it's very likely that there are at least a handful of mission-critical apps missing from the Linux ecosystem.