My mother despises MacOS and can't "figure anything out."I've made some relatives get a Mac and I concur. While I do think Macs make you more productive than Windows or Linux (with exceptions, of course), I don't think Mac OS is any easier to learn than Windows.
The few older people I've guided through the OS are having severe usability problems, some of which are stuff which is actually done better in Windows. For example, OS X doesn't have a way to lock the Dock from accidental drags by default. I dislike the Start Bar but at least there Joe Average won't accidentally remove his apps by one misguided click'n'drag.
I'm happy to deal with these issues though. The relatives who insist on Windows without bothering about security upgrades are much harder. Maybe you could ask your mom whether she'd prefer to have to do her own support for updates and virus protection or have you help her with the mac?