I’m going to make the assumption that the target audience here are people who are only familiar with Windows, and are fairly competent computer users rather than experts.
For most such people, the idea of formatting disks and installing a new operating system will sound challenging and risky. They will have concerns over safeguarding their data, and over what to do if it all goes wrong. They will have questions about what programs will continue to work, and which will need to be replaced with Linux alternatives (and what those alternatives should be). They may well be interested in being able to run Linux alongside Windows, for a while at least.
I would start with something covering the options for the transition (complete replacement, dual boot, using VMs), and identify the steps to be taken before any changes are made (data backups, OS installation disks). I would add an explanation of disk partitioning, explaining the tools that should be used and suggesting possible partitioning schemes for the different installation options. There might also need to be something covering the issues arising from different BIOS architectures (MBR or EFI) and, in the case of EFI, steps to disable secure boot (and why this isn’t an unsafe thing to do).
At this point, it would be time to consider the choice of distro. Linux can be bewildering to newcomers, so I would suggest directing them towards one of the ‘easier’ distros for Windows users - say Mint with either MATE or Cinnamon as the desktop.
Most distros come with a selection of software to replace Windows alternatives, but a simple list of the main applications (office suite, browser, e-mail client, video player, music player, picture viewer etc.) would be helpful.