For the average desktop user, one who browses internet, writes documents, watches movies, listens to songs, etc Linux is more than sufficient to cater to those needs. Linux's hardware compatibility has improved by leaps and bounds. Its much better than searching for your hardware for Vista. On Linux, most of the drivers come by default built into the kernel.
I would suggest GIMP for Linux, but I don't think there is a flash alternative. And yes, the gaming scenario is quite bad on Linux.
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