Honestly, I like a lot of the stuff they're doing in Ubuntu, however having JUST set up a complete novice Linux user with Koala and watched the things they had an issue with:
1. The SMB mounting tool is nice, except it doesn't show shares in Gnome file dialogs! The connection it makes is not persistent. Nor is SMBFS installed by default. I had to install smbfs then go in and set up everything manually in fstab, which is ridiculous for a distro not to have covered in a cleaner way. That's not hard for me but come on!
2. Mime types are not properly set up in firefox. With a totally fresh install, a .doc downloaded from the web cannot be opened directly, even though it's listed as the type handler... She ended up going to the containing folder and opening it through the file browser, again this is pretty bad not to have working.
3. Sound settings are not properly saved by the mixer on reboot. In addition though pulse is installed by default it doesn't work nearly as well the way it is configured by default as in some other distributions I've used. I've had to sit down and fix various sound issues several times.
There are probably more things I'm forgetting as well, or that she has not seen fit to bother me with...
On the plus side, the regressions in 9.04 with full screen flash and some types of webcams seem to have been fixed (no more LD_PRELOAD shortcuts). That's positive.
Ultimately, the only thing at this point that is really keeping me considering Ubuntu/Kubuntu over SuSE is apt. YaST is pretty good, but apt is better and the package coverage is also better. I really dislike Canonical's insistence on making you jump through hoops to use "non free" software. I am very pro-free-software, however if anyone involved with high level decisions at Canonical is reading this right now, give me a freaking button I can click during the installation that says "I am a big kid, I can make my own choices regarding free/non free software, I'm not interested in making a big philosophical statement with this computer, please include non-free software in my basic installation".