No, the plot of Inception really is very complicated, unless you're a computer programmer
Personal anecdote: My friend who is in marketing and is not at all a geek also thinks if you have half a brain the plot is obvious. She has no special math training beyond an MBA, and has done absolutely zero programming in her life.
I do have at least one acquaintance that watched it multiple times to understand it. In fact this acquaintance convinced me to go watch it, as I was actually curios about what's so hard to understand about it. And while watching it, I kept asking myself what's the big deal with it, as the plot unfolded itself pretty linearly.
So there is something about it that makes it hard to understand for some people, although my non-technical wife also had no problems with it.
Personal anecdote: My friend who is in marketing and is not at all a geek also thinks if you have half a brain the plot is obvious. She has no special math training beyond an MBA, and has done absolutely zero programming in her life.