If most businesses were to install Ubuntu on their desktops, disaster would ensue. Users would constantly experience problems with things that had previously worked.
Off the top of my head here are the issues we ran into when evaluating recent distros at our company... Printing to a plotter, sending faxes directly from the desktop, batch processing from handheld scanner data, printing to desktop label printers, interfacing with usb scales, active directory issues, CAD cards, interfacing with microscopes, obscure legacy database binaries, and most importantly... complicated ms office documents. These things can mostly be made to work on linux, but there is a lot of time and money that have gone into making current setups as snag free as possible.
And that is why most businesses don't use Vista, OS X, or linux on their desktops. I'll grant that at home the situation is much simpler. And you're right that "Ubuntu is pretty damned near complete as a linux client OS". But that phrase is far different than "extremely user friendly".
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