If you look at modern games like AC: Valhalla and compare Wine with Windows [1], you'll see that the Linux scheduler is superior, resulting in a much better worst-case performance. (But of course the Wine emulation results in a slightly lower best-case performance.) Or some games that have been tested with Proton by the developers, like Far Cry 6, are just faster on Linux in every case. [2]

It makes me very happy to observe that by now, the best way to consume games targeting the Win32 API might well be to use a Linux host :)

And, of course, AMD is going to optimize their multi-core monsters like the 9590X for Linux usage, because Linux data-center servers are the most lucrative market segment. And the Ryzen 9 7950X3D is very popular as Hetzner's AX102 Dedicated Server, for example. In contrast to Windows, AMD can easily ship scheduler fixes/improvements/patches for Linux [3]. And they certainly optimized for V-Ray, one of the tests where Linux saw a +10% lead, because Linux-based AMD render farms are widely used in the industry. (One of V-Ray's selling points is that you can export from a Windows + 3ds workstation into their proprietary file format and then render on headless Linux nodes. Windows licenses are expensive if you need 2000+ CPU cores...)

The result is a superior scheduler co-optimized with the CPU, so I'm not surprised that Linux came out ahead.

[1] https://www.youtube.com/watch?v=rdXaQuPkZs4

[2] https://youtu.be/5yJFjhqvt8g?feature=shared&t=690

[3] https://www.phoronix.com/news/AMD-Linux-perf-schedstat-Tool