Debian:My absolute favorite distro, and the one that I use on all the machines that I need to work every time I boot them up no matter what. Debian is rock-solid, and so long as you aren't making a franken-debian, you are never going to break it. I have personally never broken Debian, and if I need a computer to be as reliable as can be, I go with Debian.
Arch:Somewhat the opposite of Debian, Arch is a largely DIY rolling release distro, and an essential part to learning how to use Linux if you want to get into it as a hobby or as a career. If I want a machine to have the latest and greatest, and I don't mind tinkering and getting things to work if they break, Arch is my go-to. More broadly, the process of installing Arch that first time has been invaluble to me for learning how operating systems work, and really pushed to make this hobby one of my favorites. Generally speaking, if you want to use an Arch derivative, I would just use Arch instead.
Gentoo:This gets its own tier. I don't feel comfortable placing Gentoo low on the list, because it is, on paper, the ideal distro. You get absolute freedom to make your system exactly how you want to make it, and that level of freedom is fantastic. However, compiling every single package from source is a nightmare, and makes me want to pull my hair out. Realistically, I am fine getting pre-compiled binaries for the sake of convenience, because the alternative is a long, stressful, and immensely painful experience. That being said, no other system apart from Linux from Scratch grants you as much control over how you construct your own system, and for that, I think it supercedes my personal taste (which would have landed it in F tier)
Linux Mint:My go-to recommendation for people coming from Windows into Linux, Mint is stable, pretty to look at, and works reliably enough that people who are computer illiterate, or who have only used Windows, are better able to interface with it effectively. Althogh the GUI is a little outdated, I personally really like that about it, as I myself am a little outdated.
Pop!_OS:No other distro has made Nvidia GPU drivers as painless to work with than pop, and for that reason, it has ran strong on my gaming rig for a number of years now. Although I am not personally a fan of the look of the Gnome variant that pop uses, the time that I've used the alpha of their new COSMIC desktop is super promising, and might become my new desktop environment of choice. Beyond that, it still lags behind the main Ubuntu releases quite a bit, which is a bit of a drag, but not a big issue, as they are generally only a year behind.
Fedora:If I want a system that has somewhat comparable stability to debian, but with access to newer repos, but not quite as new as you get with Arch, Fedora is my go-to. I am not a fan of Redhat as a company, but the default Gnome desktop is beautiful, and I would be lying if I said that the distro wasn't incredibly convenient if I want a just-works system that has access to newer repos than debian. That being said, Fedora does sometimes break, and is reliant on a company rather than the community, so it isn't my absolute favorite, but is a great distro.
AntiX:My go-to light-weight distro, AntiX avoids SystemD and uses the incredibly lightweight IceWM for window management, which taken together make it able to run on just about anything that I throw it at. Going back nearly 20 years of computing, I can revitalize systems with AntiX, and because of that, I love it. That being said, it has a continual problem where installation will fail because of issues with the ISO that needs to be fixed while in the live environment, which keeps it out of S-tier.
puppy:Another great lightweight distro, I used to use puppy all the time. That being said, it running in root as default is a major security flaw that I can't overlook, so despite its fantastic name and my history of loving this distro, it can't make it to S-tier.
Ubuntu:Although I have defended Ubuntu in previous posts, and do genuinely like the distro for its stablity, the beauty of its Gnome variations, and how solid snaps have become, it still not as frequently updated as Fedora, not as stable as Debian, and like Fedora, is made by a corporation that I don't like. That being said, I have used Ubuntu for nearly a decade, as it was my introduction into Linux, and it is truly impressive that it has been able to maintain a relatively high quality and easy-to-use experience for so many years.
KubuntuSame as Ubuntu
Xubuntu:Same as Ubuntu
Ubuntu MATE:Same as Ubuntu
Kali Linux:Kali is fine. It works for what it needs to, and has plenty of useful tools for pentesting right out of the box, and it is relatievly stable, however I don't generally use it because I would rather just install the packages that I need for pentesting on Arch, since it gives me more flexiblity and control.
Lubuntu:Same as Ubuntu, but I don't like Lxde
Rhino:I have barely used this distro, but in the time that I've used it, its implementation of XFCE, although relatively pretty, feels super buggy, and inconsistent, with some icons being different resolutions, animations lagging, and just generally was a pretty buggy experience. That being said, it has tons of potential, as it is a really pretty outline of a desktop, and I am excited to see how it improves over time.
Slackware:Oldie but a goodie, however, it is a little too old for my taste. I don't have very much experience in Slackware, but when I used it, I generally just felt like I would rather be using Debian. I might give it another go at some point to expand my opinion on it, but I'm not sure if it will change.
Zorin: Although Zorin has one of the prettiest desktops around through its implementation of Gnome, I am morally opposed to its Pro plan. Although Ubuntu also has a pro plan, its free up to a certain number of computers and is largely only important for businesses that want to use Ubuntu rather than individual users, whereas the Zorin pro plan blocks off key configurations behind a nearly 50 dollar paywall, which is just unacceptable to me;especially considering how outdated the OS often is, as it lags behind the main Ubuntu branch considerably.
ElementaryOS:Although it is a reasonably pretty MacOS-like desktop, it just takes far too long for big updates to come out for me to recommend it. If I was fine with outdated software, and just wanted stabliity, I'd go with Debian, as Elementary is still not as stable as it.
Manjaro:Just use Arch. If you're too scared to install arch manually, use archinstall.
Ultimately, it doesn't matter what distro you use. If you're new to Linux, pick any stable distro that has a GUI that you like, and if you get sick of that GUI or it isn't best, install a different desktop environment. If you want something a bit more advanced and that gives you more control, go with Arch. If you hate yourself, go with Gentoo. No matter what, I'll be happy to see you taking control of your digital life with libre computing :D