Dude chill out. I'm saying windows is easier and more consistent for beginners. I'm not a pc or mac fanboy, I use both.
For the ipad, yes, you only need a few syncs, for initial setup and OS updates. Not bad at all.
A lot of websites don't work correctly, for example, ones that have popups like bank websites. Even many websites are a mobile version like espn, etc.
Like the OP mentioned, it's for internet browsing, email.. Most people would buy home internet, not just ipad 3g internet.
And Mac isn't easier because you have to go through a menu every time to quite an application, whereas in windows, you click X. That's much simpler and is faster.
Even installing applications is inconsistent, sometimes you double click the installer, other times you have to drag it to the dock. On windows, you always double click the installer or click install after inserting the cd.
You do need to teach people to quit apps or else os x hangs when you shut down. This is real and happens all the time.
The automatic updates can be disabled. When you start a windows pc for the first time, it even asks if you want updates on or off and gives you a big green or red icon to make it obvious.
Other things are easier in windows, for example you have only a few icons on the taskbar vs many on the dock. When you open up a program, it shows you the title and first few words of the program unlike mac os x where the icon looks the same except for a small light. If you open multiple web browsing windows, it gives you an icon for each window, where as mac, you have to press and hold the icon to see how many windows are open and which will open first.
Why would they need to sync, other than for backup purposes? Nothing on the iPad requires syncing other than the initial setup and firmware updates.
Too many websites? Considering it is their first computer, it will probably take awhile before they begin to encounter those. At the end of the day any important website won't use Flash so it won't matter.
Modem and router? That's why you have them get the 3G iPad and skip paying for internet from some ISP and having to deal with routers and all that crap.
Honestly I think an iPad is great, there are limitations for people like you and me, but for the average person they won't really encounter that. As long as they don't use computers at all right now, then they aren't really going to understand how to copy/manage files and folders, which is something difficult to learn for beginners.
My suggestion though is that the iPad is still a little too new. It would be fine for their needs, but they can still potentially do a lot more with a real computer.
Mac is better than a PC for learning because everything you need to do can be done with a single mouse button. There is no need to learn gestures or "right click" at all. Every single function of OS X can be accessed from the menus. You don't need to teach someone how to "quit" an app because the OS can handle having tons of apps open at once if you aren't doing anything serious with your computer (which this person won't be).
The automatic updates system is also way less confusing than Windows. It prompts you for updates and gives you the option to install or ignore. With Windows (by default) it just installs without asking and then irritates you until you reboot. People get confused when an OS does things without them specifically telling it "yes, that is okay."
Also your point about maximizing is dumb, most people don't know what any of the buttons do when they start out really. But one thing is pretty universal, the X button gets rid of the open app (notice I didn't say quit). The other two buttons take time to understand, and you can't expect either of those two to be easier in windows, even if one of them is more "consistent" in windows.
+Q (Command+Q). Ergo, no menu and just as fast (if not faster than other other method, PC or Windows)
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