sorry if the title is misleading, but I had to get everyones attention

question is, why doesnt one really smart company make a whole new distro of linux, combining the speed of gentoo with the "out of the box" use of suse (or many other distros) with a standard way to update software and a sleek looking GUI?

Im not saying none of the above exist, but they dont seem to exist in the same distro.

This way, it seems to me linux would be more appealing to the masses and even rival mac's osX (and that "other" peice of trash) for ease of use and all that good stuff, you know for those people who still think windows is the best thing since sliced bread

any comments on why this hasnt happened yet would be fantastic

dono but if you study you can try can make 1 your self!!

Look at Linux From Scratch (http://www.linuxfromscratch.org)
Also, is http://www.gobolinux.org what you are looking for?

Because any *real* commercial Linux distro goes against the grain of Linux being a free and fun OS. Also there are no smart companies, just greedy, selfish capitalists that exploit workers and charge 10 times the price than what the product should really cost.