It really depends on what you like. I only use GIMP both on Linux and on W2k. I find it very easy to use. I tried PSElements a few years back and found it very difficult to use as most Windows programs are - use Abusive. YMMV. My biggest complaint with PSE is that it wastes too much screen real estate with borders and menus - something that GIMP give syou the option of hiding when you don't need 'em.
Again YMMV
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