Seriously - buy them an iMac. (Score 1)

Everything just plain works - no extra downloads, sound boards to configure, service pack 2 to install before you plug it in to the net, no anti-virus, no spyware checker, no warnings not to click on the big blue E - oooops! - you didn't - aw, dad! - well, I guess we can re-install...the list goes on, and on, and on. Seriously, it is a no-brainer. The delta in cost will quickly pay for itself in fewer phone calls and aggravation factor. The UI's are similar enough that learning curve is not a big deal. Get them a book from David Pogue for all the little how-to's....