Even though things are simple, Windows uses get lost. These are some points the tutorial could cover...
____How to configure internet connection (Typing “sudo pppoeconf” in the terminal is easy but not intuitive, it should to be written somewhere)
____Where are the Windows files
____How to set up restricted drivers
____How to configure screen resolution
____How to install and uninstall programs (there are many ways to install programs in Linux: add/remove, synaptic, apt-get, and GDebi... it can be confusing in the beginning)
____Setting tracker indexing on (once you install Ubuntu and search for your files it simply doesn't work and nothing tells you need to set the indexing on)
____Automatic mount hard drives on startup (unless there is some technical reason for not doing so. If they can't be automatically mounted then there should be an item indicating the need to mount the drivers before accessing them)
____Where to solve problems ( links to support sites in the Firefox favorites could help...)
These are some ideas for the tutorial... everyone can contribute with other ideas or reject some points.
[....]