I'd have agreed with this a few years ago, but I really think that distributions like Ubuntu, Mint and Sabayon have come a long way. Infact, I tend to find Ubuntu easier than Windows now. An opinion shared by most of my friends who have recently switched over to Ubuntu. Pretty much everything works out of the box.
For iPod you have Rythmbox (comes by default with Ubuntu) and Banshee. Both are good.
For Torrents you get Transmission by default in Ubuntu. Although I prefer Deluge.
Sopcast has a Linux client on their website.
Football Manager will not work.
Gentoo.
I'm afraid I have to disagree there. I've been using Linux since about 2000, exclusively from 2001 to 2004, and it just isn't improving that quickly. Not in terms of user experience. Currently, I have 2 Ubuntu computers (server and netbook) and a Mac desktop.
Now, I have had more software problems with each of these computers since I bought them in January than I've had with 4 Macs since 2004. It seems every month or so, an update breaks my perfectly working system. Ubuntu don't seem to be able to decide how they want to do things, and change it with every major version. Updates have broken my wireless networking (so far irreparably), my Xserver/GUI interface, VLC, the mail server, the web server, several desktop programs...
Every time I update the server, I have to set aside a few hours for troubleshooting, because as often as not stuff breaks. And it takes me several hours of googling, editing config files, pinning libraries, loading and unloading kernel modules, and rebooting to get it working again.
Back when XP came out, I thought Linux would catch up within a few years, and when I bought the iBook, I figured I could go back to Linux in 3 years when I came to replace it. But if anything, the gap to OS X (and Windows) is widening.
As a desktop OS for surfing, watching videos, listening to music, and looking at pics, it's great. The superior security to Windows is a
huuuuge bonus, particularly for less sophisticated users. But the power management is so bad on Linux that you may get less than half the runtime off a notebook's battery compared to Windows 7.
I couldn't bring myself to recommend Linux to any non-geek. I may be projecting the problems I've had in admin-space into user-space, but I find Linux a pretty high-maintenance OS.
I suppose a caveat is that my only frame of reference is OS X, as I haven't used or worked with Windows in anger since 2003, and I dread to think how much £££ it has cost me over those years to have a machine that runs OS X