Kind of but not that simple.. The 'secret sauce' if you can call it that is the "Steam Proton" compatibility layer for Windows graphics APIs using a combination of Wine and DXVK.
So 'any linux distro' is a bit of a stretch, in fact I'm not sure the public availability of the Proton as it was a partnership with Valve and CodeWeavers.
Edit: `DXVK` is DirectX over Vulkan which is fast becoming more performant and ubiquitous.
Edit2 : Proton's repo - https://github.com/ValveSoftware/Proton