Device made with software specifically for purpose performs better than generic machine with generic software designed to do a wide range of things. All of my machines are on Linux distros, but this just seems like a no brainer to me. It’s like years ago when the mustang had a 4.6L V8. It was the same engine used in the Ford explorer. Will the Mustang beat the Explorer to 60, of course. But the Explorer will also transport 5 people to the beach with coolers and beach gear and drive in the sand.

Exactly. I don't think the comparison is very good here. A better article would say - how to performance tune Windows 11 on a Legion Go S for gaming and compare the results to Steam OS, which is already tuned for gaming. I expect the results would be close enough that the OS choice is less of a concern about performance than what games you want to play and any other uses you might have for the device.