"I know most of you will say it depends on what the user is looking to do."
Well, you won't need any software at all - not even an OS - if you are going to use it as a door stop. Of course you could use a school bus for that also, but you were asking about PC's. Regardless what you've heard, they do not make good boat anchors.
On the other hand, you'll need an OS if you want to use it as a space heater.
ExpresssPCB is free if you want to design and build circuit boards.
You'll need a really, really good software package if you want to design and build Formula One cars but it won't be free. $4000.00 and up.
You may or may not need a browser, uh, depending upon what you want to do with this particlar machine...