I really struggled between deciding to up- or to downvote. I disagree strongly with most you wrote, but I decided for upvoting, since you put a lot of effort in your reply.

Don't use Ubuntu or Fedora because they've been giving the community a hard time lately and are becoming too corporate.

I don't see much difference between Ubuntu, Fedora, OpenSuse and PopOS. They are all "Corporate" (owned or backed by a private company).

That fact alone doesn't matter much for the end user. What matters is how fair they treat their userbase and how sustainable the company is. Fedora for example is a community project, backed by RedHat. So, the community decides pretty much everything and RH gives us devs and $$$. This symbiotic relationship ensures stability and enough manpower. I'm anti-capitalist myself, but find this concept not bad. Still, you're partially right. They are independent on paper, but in reality dependend on RHs money and devs.

If one dislikes this, we can always use and support independend distros like Arch or Debian.

Even Ubuntu isn't as bad as everyone says, even though I wouldn't recommend or use it myself.

Gnome also looks the most like macos if you want to retain that familiarity.

No, Gnome looks like Gnome. They do their own thing and don't copy other UIs. I would recommend KDE (maybe with some themes and two bars) instead if you want it to look familiar to MacOS.

But I would honestly recommend exactly this: Gnome. It works different UI wise, and this unfamiliarity gives the new user the hint "You shouldn't do it like you used to, this is another OS that works different".

On Mint for example, people often download their apps through the browser, since it looks and often works exactly like Windows.

Avoid Elementary OS. They are Ubuntu based but trying hard to be like Apple and sadly adopting some of Apple's anti-libre practices like limiting what software you can install and charging money for apps. As well as trying to get Devs to make apps only for Elementary which all use the same design guidelines and therefore can't be used on other Linux distros... It's a disgusting and disgraceful blotch on the FOSS community because GNU/Linux is all about User Freedom and interoperability, whereas Elementary are the opposite and shouldn't exist.

They don't limit you in any way. You can always install Flatpaks and everything else, they just offer their own repo with curated software, developed by themselves and optimized for their best UX, by default.

The option to support the devs financially is a revolutionary idea in the Linux world. Flathub also decided to copy that idea.

And I like the centralized tipping-system. I always wanted to support the devs, but don't have 1000 payment options. I want to appreciate the work they do and don't mind spending a buck or two for their great app I enjoy using.

The apps are all FOSS. You can rebuild or get them anytime you want.