Seconded, with caveats. Garuda is basically a gaming-ready Arch with a few of the rough edges filed off (and a 1337 G4M3R desktop theme preinstalled). I quite like their convenience stuff but in the end it’s still Arch.
Pros: It’s easy to set up and conveniently comes with everything you need to start gaming. It defaults to the KDE desktop, which will feel fairly familiar to Windows expats. It allows you to do whatever you want to do, in true Linux fashion. Cons: It’s still Arch-based so you will be living at the bleeding edge. A certain amount of occasional instability is to be expected. The default theme might put you off if you’re not into the whole gamer aesthetic but it’s easy to change.
I also see people recommending Bazzite and similar immutable distros and honestly, I can see the appeal. They’re harder to break and Discover (or whichever Flathub frontend you use) is very welcoming and convenient for managing your installed apps.
Pros: You’re less involved with the OS’s technical underpinnings than with an Arch-based distro. Immutables are designed to be robust. The Flatpak-centric workflow feels slicker than a traditional package manager. Cons: The design restricts your freedom to a certain degree. Flatpak has a few caveats compared to native software packages.
In the end I’d say that Garuda is great if you’re interested in learning more about how Linux works and want to be able to tinker with the system. There’s a ton of resources on technical stuff in Arch and all of them apply to Garuda as well. On the other hand, an immutable like Bazzite is great if you’Re not interested in Linux internals and just want something that works and is hard to break.
In addition to what Wolf told you, here’s a few little extra tidbits:
Some games have native Linux versions. If they don’t, you typically play them through Proton, a gaming-ready version of the Wine compatibility layer. Steam directly supports this through compatibility settings (Steam -> Settings -> Compatibility for default settings or Game properties -> Compatibility for per-game settings). Sometimes specific Proton versions will be better for specific games but usually you don’t need to worry about it much.
Proton is damn good. Expect performance for most games to be within ± 5% of the performance you’d get on Windows. Yes, some games run better on Proton than on native DirectX.
Valve recently decided to enable Proton by default for games that don’t have a Linux version. You can enable it yourself in the settings if it isn’t enabled yet.
You can even force games with a native Linux version to use Proton by setting it in the game’s compatibility settings. In that case Steam will download the Windows version.