I think for the users that they're talking about would mostly care that the directories in
/home/tux0r
are organized the same as they would be in
C:\Users\tux0r\
But... that's already the case pretty much. Most distros have default directories like Downloads, Documents, Pictures, etc.
That’s not really distribution-specific though. All GUI configuration tools I know are distribution-agnostic.
But they usually get bundled with a desktop environment and the default desktop environment is usually shipped with the distro.
Personally I think Plasma does this configuration stuff well, better than Windows. I haven't really used anything Gnome or Gnome-based (Cinnamon, MATE) recently so I don't know what they're like these days.
IMO Mint with its Cinamon or MATE desktop environments, or anything Plasma based would be fairly easy for a lifelong Windows user to pick up.