There's not really a difference, steam packages it's own libraries

I play games on Ubuntu. You can play games on any Linux distro as long as you can install steam or WINE or Lutris or any of the other compatibility layers that let you play most Windows games.

I went to PopOS after finding Nvidia driver management to be an absolute nightmare in other distros. If you have an Nvidia card I'd start there.

You probably won't notice performance differences between distros. It's likely a few percent at most. You can generally install all the same apps and tools.

If you're new to Linux, pick based on the update schedule and desktop environment.

For updates you have periodic vs rolling release. Debian-based distros (Ubuntu, Mint, Fedora) tend to be periodic and give good stability if you're using your PC for more than gaming. Arch-based distros (Endeavour, Garuda) tend to be more cutting edge if you're solely focused on games.

For DEs it basically comes down to KDE If you prefer Windows or Gnome if you're used to Mac. Though Cinnamon and XFCE are great lighter alternatives, and similar enough to classic Windows.

Mint with Cinnamon is a great starting point, and should be stable and comfortable. I'm personally switching to EndeavourOS with KDE mostly for its closeness to SteamOS.

If in doubt, grab a portable HDD, install Ventoy, and drop some live images on there to try the distros yourself.

Garuda makes it easier, and by easier i mean steam and everything you need to run it comes out of the box so you don’t need to download the one or two things. That said, it was like 5 minutes and no effort to get steam on kubuntu. Garuda does have the consequences of its very different from windows and isn’t as stable as many other beginner friendly distros