Three gaming-focused Linux operating systems beat Windows 11 in gaming benchmarks - eviltoast
All three Linux distros managed to beat Windows 11 while using Vavle's Proton compatibility layer.

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.