This myth of the Xwayland performance hit needs to die already. Yes, in windowed mode X11 has some overhead because it does an unnecessary additional copy, but that’s exactly the same as on Xorg. In fullscreen though, Xwayland on average has better performance than Xorg.

When people say “OS” they do not mean “kernel”. Wayland, compositors and partially even toolkits are very much part of the OS.

SteamVR has some issues with multi gpu systems, especially on Linux, but if you start the whole session on the NVidia GPU it’ll probably work more reliably. See https://invent.kde.org/plasma/kwin/-/wikis/Environment-Variables#kwin_drm_devices for how to get an environment variable that makes that happen on Wayland

you should probably include Debian Stable, Ubuntu LTS, and pretty much every derivative as well

Debian in general shouldn’t be used for most desktop systems imo, as they have a habit of not shipping bugfix releases. And yes, Ubuntu LTS is not a good recommendation for gaming either… but neither of these are being recommended for gaming, so there isn’t any need to stop doing that.