As a user of the Debian Linux distribution, my opinion will be biased; that's not to say that I'm anti-Lindows, at least from the point of hating the basic idea of a dumbed-down Linux distribution, I'm all for making Linux more accessable for the average computer user. That being said, I DON'T like Lindows for the following reasons 1. Paying for the privilige of downloading applications that AREN'T proprietary; $99.00/year to do what other distros do for free? I don't think so! 2. Security; when ANY Linux distro encourages internet use as "root", there's something wrong; that's an invitation to disaster. 3. The ability to run MS programs from Lindows; well, if WINE was more capable, I'd say fine, but I've used WINE in the past, it's nice, sometimes it even works, but I prefer native Linux applications; there's no real reason to use an emulator.
Basically, I see no valid reason to use Lindows; there's better distros available; don't let marketing FUD give you a false impression.
BTW; as far as I know, Lindows is still a beta distro; I haven't seen any announcement of a final release candidate; that means you're paying to test their software for them- kinda like MS, huh?