GNOME is more different from Windows, which means that users will have to put more effort in to get used to the UI, but it doesn’t have as many complicated settings or customizability for EVERYTHING that Plasma does, so it can be less confusing in that sense. I switched to primarily using Plasma a couple years ago and I’m probably with Plasma to stay, but personally I think GNOME might be better for Linux beginners. Though if you really want a beginner-friendly DE, go for Cinnamon.