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The first direct comparisons suggests SteamOS destroys Windows 11 for gaming
(www.windowscentral.com)
Fur all things video games! Weather it be action, horror, rpg, or anything else, this is the place to be!
Methodological issues aside, I don't find this result surprising at all. I expect this result as someone who has gamed exclusively on Linux for years now.
On the Valve side, SteamOS is about as close to a purpose-built gaming OS as you're going to get. The Proton compatibility layer works so well that some games perform better on Linux than on Windows -- I assume this must be due to unnecessary Windows overhead, but can only really speak to the result.
Nitty gritty aside, I think the key issue holding back Linux gaming now is adoption. It's free. If you haven't tried it, try it.