I would say that's dependent on what you want it to do / what you want out of your system;
Choose
Gentoo if you want speed and want to learn/grow. Perhaps end up on Linux From Scratch later...
Choose
Sabayon or Mint if you're the casual user that wants some stability, best hardware support and just the most "out of the box"-experience.
Choose
Debian derivatives if you want least hassle / better support towards gaming, such as Ubuntu, SuperGamer or Mint.
Choose an
older original distribution like Debian or Gentoo if you want a stable, solid, all-purpose server. Forget "bleeding-edge" software here. (Although, I hear Arch and Slackware is also stable, but these I've not tried in almost 20 years). Would recommend Red Hat here in the past but Red Hat and it's derivatives just lost it for me a long time ago, mainly due to hardware troubles.
Choose
IncludeOS if you want to host servers/apps with the least overhead in the sky.
Choose
QubesOS, Pentoo, Parrot, Kali, or Tails if security/privacy/pentesting/forensics is you main concern.
Choose
ReactOS, PuppyLinux or TinyCore if you want support for older hardware or an OS that is
really small.
For multimedia (audio/video) production: No matter the distro, choosing a kernel with relatively low latency for multimedia is crucial. Choose others for firewall.... I mean, the list is endless - but my personal mains are Mint and Sabayon.
I just abhor Windows and I've done that ever since Windows Vista came out. MS / the OS NEVER respects you as a user and treats you as a dumb goose (well, macOS is actually worse there), doesn’t allow you to change what you want, changes things and spys on you behind your back, horrible security and stability (let's face it, every software has bugs and problems... and some more than others), and you can't see the source. And yes, constant reboots. If I wasn't a gamer I would've ditched Windows a long time ago.
This is the Linux Distribution Timeline map, from ca 1992 to 2018:
https://i.imgur.com/VgRID3s.png (about 5MB)
PS: Not directly based on Linux, but if someone wants to experience an os that was first/best/fastest on multithread/cores back in the early 90's, check out BeOS/HaikuOS:
https://www.haiku-os.org/