All distros are equivalent, as far as software is concerned. They all have access to the same open source software, and Flatpak; AppImage; and Snap can be used for extra portability.
Think of a distro like a pre-configured image of linux. You can always change the configuration later, if you desire. For example, the Desktop Environment. All you have to do is just install a different DE package (usually via command line)
The DE has a major impact on user experience. Use KDE plasma for a more windows-familiar experience, or Gnome for a more Mac-familiar experience. Or experiment with others
The Linux Experiment is a good resource
The kernel does stuff like
The rest of the OS provides the actual software that users interact with, like