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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!
Assuming there's even equal performance, that is impressive for Linux since the majority of games have to be run through a Windows compatibility layer.
In my experience as a Linux-only gamer for a few years now, equal performance is pretty easy most times. Sometimes you even get better performance on Linux than on Windows -- this was the case of Elden Ring on release, for example.