NVIDIA Gaming/GPU Performance: Windows 11 vs. Ubuntu Linux Benchmarks
HITMAN 3 on Linux with the RTX 3080 and RTX 3090 graphics cards were in the 80+% range for the performance seen under Linux with Steam Play and graphics API translation versus the native HITMAN 3 performance on Windows 11 with the same settings.
Left 4 Dead 2 at 1440p saw the Ubuntu performance much better off than Windows while at 4K the Windows/Linux results were similar.
Portal 2 with OpenGL meanwhile saw the Linux performance much slower than Windows, but not that it matters all that much with running at hundreds of frames per second even at 4K.