Windows is boated and eventually becomes unusable or unsupported.
Linux has no such issue.
That was my initial reason for trying it.
Since then I’ve revived countless computers with Linux.
The home directory is like the Windows users directory, yes.
In the shell/terminal it’s represented by ~ or $HOME, it’s path is likely /home/$USER/
First / = Root $USER = current user account you’re using.
You should check out this Arch Wiki page & this Arch man page.
Don’t worry it’s pretty distro agnostic.