Last weekend, when I sent my mac for repairs, I brought home a spare office laptop to setup a development environment for my work on ERPNext. I tried a few Linux distributions like Ubuntu, Mint and Sabayon, before I found a mention of Elementary OS in one of the comments of this article.
It's website and screenshots clearly conveyed that the team had poured their hearts out to build it. Not only did I install Elementary OS on the spare laptop, but also replaced Ubuntu on my home computer and the rest of the office computers.
It is like OS X in many ways, but much snappier and has one of the most polished desktop managers found in Linux (I dislike Unity and gnome 3). Also, it is built on top of Ubuntu core, so you can do anything that can be done on Ubuntu.
Surprisingly, I didn't find it in any of the best Linux distributions lists. I know it is in public beta, but at least a mention!
Here are some screenshots for you. (Click to enlarge)
For further info, you can checkout Elementary OS blog.
In sum, for a PC, I would choose Elementary OS. It's just too good.
Combined with tools like Sublime Text 2, GIMP and Blender, I think I can do without Mac OS X.