I'll keep using Windows as long as programs like Open Shell and OSSU are able to deal with the bullshit. But if there comes a day when they no longer work...well, Linux awaits.
With the fact that I can run WSL and Docker Desktop, while the performance differences between Proton vs native windows drivers during gaming are orders of magnitude different, it's still hard to justify, and this is coming from someone who daily drives a Chromebook running Arch linux and owns Android phones.
I've not found many instances where performance in terms of frames per second is worse. If anything on linux it's more stable with less dropouts.
But, for whatever reason there's definitely more latency (NVidia 3080 here) when playing for example CS:GO (not tried since CS2 though) on Linux compared to Windows. Not sure where it is being added (possibly the compositor?) but it is definitely noticeable. If I move from playing on Linux to windows I'll overshoot when aiming for example.