I'm with you on two out of three, but I respect your choice to be a vegan. When you say no Photoshop, you're right - but there are acceptable tools available that can read and write PSD files; and there are some decent graphics tools. The learning curve is easier with more derived OSes like Mint, Kali, or PopOS.

While they might find themselves running command line stuff sometimes, I think anyone who's looking at moving to Linux from Windows should have a vague knowledge of a command prompt or Powershell. If they don't, that's actually where I'd start - teach them the uncomfortable thing (command line) in a comfortable setting (Windows). Have them install from winget, chocolatey, or something like that. Teach them to set up a virtual machine. If they can do those two things, they're 90% of the way to daily-driving Linux.