If you buy a Mac, it'll come pre-loaded with the latest version of Mac OS X (currently version 10.5, known as Leopard), so you don't have any further decision to make. If you buy a PC though, there are a few different versions of Windows Vista which you could use. Generally, a computer will be packaged with a particular version of Vista (usually either Home Basic or Home Premium), with the option of upgrading if you so desire (to Home Premium or Ultimate).
You can see a comparison of the various versions of Vista at: http://www.microsoft.com/windows/windows-vista/compare-editions/default.aspx. Most home users would use either Home Basic or Home Premium, with the major advantages of the latter being:
New computers often come with a trial version of anti-virus software from one of the major vendors like Norton or McAfee, which usually lasts 60 or 90 days. If you purchase a subscription at the same time as buying the computer you'll usually get a reduced rate. An alternative is to wait until the trial period is over and then switch to a free anti-virus package such as Avast's Home Edition.
If you want to write documents, work with spreadsheets, or create presentations, you need some form of office software. The most popular option is Microsoft Office, a trial version of which often comes pre-installed on new computers. If you purchase the full version at the same time as buying the computer you'll usually get a reduced rate.
An alternative is to use a free product like OpenOffice. This performs essentially the same functions, and will read and write files in Microsoft Office formats so that you can exchange files with people who are using MS Office.
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