Nobara OS, Arch Linux and Pop!_OS beat Windows 11 by a slim margin in fps (delta 8) in Windows native games - Cyberpunk 2077, Forspoken, Starfield and The Talos Principle II. Windows 11 wins in Rachet & Clank.
ComputerBase’s testing was done on an all-AMD test rig, featuring a Ryzen 7 5800X (non-3D) and a Radeon RX 6700 XT.
Update: Windows 11 wins in one game.
Of the two main games I play, one doesn’t work on Linux due to the anti-cheat they use, and the other has horrific stuttering while loading game assets.
But Linux works better for the curated selection for this article.