If you are a Steam user and IF the headline news item in the latest edition of Linux Format is correct, I don't think it matters. As long as the distro you install is compatible with Steam, you should be good to go..
The headline reads "Steam update now makes Wine integration seamless".
The article itself reports that valve are using Proton - a modified version of Wine, based on the new cross-platform Vulkan graphics API (the next-gen opengl library) in Steam Play (which I believe is the steam client used by Mac and Linux users).
As far as I understand it, when running steam games on non-windows platforms - the Vulkan API can convert/translate directX calls used by Windows only games to equivalent Vulkan API calls - making it easier to port directX based Windows games to Vulkan. And of course WINE is a translation layer that translates Windows API calls to equivalent Linux system-calls (or X, or whatever) - allowing Windows games to run in Linux.
So Proton being based on WINE AND using the Vulkan graphics API should allow Windows games to run seamlessly on Steam.
Since the update to Steam Play, the number of Steam games that can be played on Linux has increased by over 1000. Not sure exactly how many games were available for Linux before that, but an increase of 1000 is pretty significant!
So Steam users on Linux and Mac should be able to buy, install and run virtually any games that were previously Windows only. I believe that there are members of the Steam community currently testing the beta version of the latest client, who are testing various Windows only games and recording how well they work in Linux.
Another upshot is that sales of windows only games that will be ran on Linux clients will count as Linux sales. Which could help to give developers an idea of the size of their Linux audience and could convince them to port future games to Linux from the outset!
Sadly though - this update to steam will only help users to install and play windows games that are available in the steam store. But it's still an extremely positive development for gamers.
And seeing as Proton is open-source - perhaps (license permitting) some enterprising soul will release a fork/version of Proton for the Linux desktop that will allow non-steam Windows games to be installed and ran seamlessly on Linux.