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How to choose the best Linux distro...
Before we start listing out the best distros, you’d still need to choose one of them. Here are a few guidelines you can use to help you choose the right one for you:

 You can install Windows applications and games on any distro or you can use tools like PlayOnLinux, Wine, Steam and a bunch of other emulators. At the end of the day, it all boils down to which one you personally prefer. Try them out. Use a live CD (flash drive) image and test it out without even installing it. Watch some videos, check some screenshots, read some reviews…
The main feature that matters when choosing a distro for gaming is support for drivers. Most distros support the latest (and even oldest) hardware out of the box. Even if they don’t, you can still manually find and install the driver yourself on any distro. If you’re really unsure, you can just google some info for your hardware and see if the distro supports it out of the box.
Second most important feature is update frequency. Is it a rolling release distro like Manjaro (very frequent updates without a schedule, always the latest software)? Or is it a point release distro like Ubuntu (scheduled updates, not always the latest software). If you prefer to always use the latest versions of any software and apps, go with a rolling release distro. That way, you’ll always get the latest driver updates and you’ll most likely already have the latest drivers for your new GPU/CPU. If you’d like to stick with what you know and use a more stable OS, go with a point release distro.
Previous Linux experience should also be a deciding factor. Have you used a Linux VPS before? Which distro did you use for your server? If it was Ubuntu, then you should choose the desktop version of Ubuntu since you’ll be more familiar with it. If you’ve used CentOS for your server, go with a Fedora-based distro for gaming. Did you use an LXDE distro? Go with a gaming distro that uses LXDE.