I quite like CachyOS currently. I see no performance penalty (but I also have only a 75 Hz monitor and I haven't tested VR games all that much yet). Currently I'm playing through Kingdom Come Deliverance 2 on ultra with no issues.
CachyOS provides packages for Steam, handles nvidia drivers for you and they even provide their own builds of proton and wine, allegedly compiled with flags for modern hardware + some patches (not sure how much they help though - before Cachy I used Pop OS and also had no problems with performance).
Cachy is based on Arch though, so unless you're ready for your system to potentially break with an update - maybe used something more stable (again - I quite liked Pop OS, it was extremely stable for me)
I've been using Arch for 1-3 years now, as far as I can remember the only time that my system "break" was caused by pacman lock got stuck somehow. Aside of that it's pretty stable in general.
CachyOS provides packages for Steam, handles nvidia drivers for you and they even provide their own builds of proton and wine, allegedly compiled with flags for modern hardware + some patches (not sure how much they help though - before Cachy I used Pop OS and also had no problems with performance).
Cachy is based on Arch though, so unless you're ready for your system to potentially break with an update - maybe used something more stable (again - I quite liked Pop OS, it was extremely stable for me)