Source is this video:
Windows Was The Problem All Along - Dave2D
We could obviously compare performance between windows and steamOS before on the steam deck, or between windows and Bazzite on other handhelds. But this is the first time we have had official windows and SteamOS builds for the same hardware.
Most people just need a web browser for most of their needs, unless you have a need for a specific software that’s Windows only and doesn’t have a good Linux alternative,