If you're going for the SmartQ, Linux is by far the best OS. It's not that hard to use, all you need to know is how to install an app ('sudo apt-get install appname' in the terminal). Other than that, it just works like windows with a desktop, start menu and file explorer. There is also a lot of information to be found on this and other forums.
Windows CE is quite horrible and Android is just plain unusable on the SmartQ. Android is slow, buggy, half Chinese and designed for capacitive touchscreens.
The only benefit of Win CE is that it's a bit faster.
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