As long as we're talking about Gentoo, I'd just like to bring up the fact that Gentoo is one of the most versatile flavors of linux out there. Being that it is great for systems like amd64, sparc, ppc, etc... it can fit on just about any configuration. Another thing that I like about it is the fact that there is no GUI installer out there for it. Though, yes, one is being developed. I, personally, prefer the stage1 install. There's nothing more challanging than configuring everything by yourself. Along with that, the Gentoo Handbook has to be one of the most well-written handbooks I have ever seen, It is incredibly descriptive, and even the most basic user can do a pretty simple stage3 install with genkernel. I learned more with my first install of Gentoo than anything previous to that. And in terms of the 'OSX' look, a friend of mine made a fluxbox theme that basically shared the same look as OSX. It was very nice. Linux has to be, by far, the most versatile OS out of OSX, and Windows. Though I still use Windows, rarely, to play games.
http://www.gentoo.org/news/20050613-drobbins.xml <<<--that is the original article. And in terms of Microsoft, they will probably never be Open Source, and with these stupid software patents (BTW which Microsoft supports, and just recently was found guilty of infringing) the Open Source community may not look good in the near future. So get all you can from Sourceforge before it's too late!
Heh, and btw, in terms of Microsoft having a linux research lab, I believe it is Unix, not necisarilly Linux. But it's still *nix. But that's just my 2 cents.