The bak end is virtual identical, but with hundreads of improvments.
Plus win8 is great for such people's, with the refresh/restart option built in and the better controls you can set up.
You'll probably find such a person loves metro as they'll be able to buy and install program's on their own. My mum certain likes w8 and does far more than she ever could on w7.
Plus you can do a command line to set the restart image to after you've installed all their software, so in the event they do destroy it somehow, you can talk them through about 3 clicks and they'll have a brand new install with all their software already installed and settings all ready changes.