I know that everyone has there own opinion on this and that most blogs will give a comparison of the two and at the end will leave the reader to decide.   I would have to agree that choosing your flavor of Linux depends upon what you want to do and your back ground.   If you are a .Net developer you should switch from Ubuntu to openSUSE.  Why you might ask?? 

If you want to leverage your existing .Net development skills on Linux then you are going to want to use openSUSE.  Both Ubuntu and openSUSE are well supported.  Ubuntu is more widely used and so you will find more tutorials for Ubuntu but openSUSE has more official tutorials on their site as opposed to blog entries which can also be very helpful.

What sets openSUSE apart is the fact that Mono the .Net runtime for Linux is created by the same guys (Novell) that create openSUSE.  So if you want the latest greatest mono and you want to get MonoDevelop up and running so that you can write C# code on a Linux machine openSUSE is the way to go.   Also as an added bonus openSUSE has a lot more gui admin tools for say your firewall so if you are used to Windows switching over to openSUSE is a bit easier from the admin side.

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