Tbh it actually doesn’t matter that much. There’s like a million different distros, but really there’s like 3 base distros (yes Linux nuts, this is an oversimplification) of Debian, Fedora, and Arch. Ubuntu has gotten a lot of hate lately for their choice of forced package manager, but it’s probably fine. It’ll matter way more to you what desktop environment you select. I’d recommend looking into Bazzite for gaming. It’s based on fedora and it has a bunch of gaming stuff built in, but also does great for anything else. It’s made to be the steamOS for anything not a steam deck. Go with KDE for a windows-like desktop experience.

The three base distros mentioned are ones that other distros use as their base

E.g.

Debian -> Ubuntu, Mint, Pop_OS!

Fedora -> Bazzite, Nobara

Arch -> EndeavourOS, Manjaro, CachyOS

While you can customize the base distros however you want, think of these derivate distros as various prebuilts.

Most distros come with a package manager that allows you to download (software) packages from a centralized repository. Similar to say Microsoft store. Ubuntu was dissed for Canonical (the creators of Ubuntu) forcing their own package manager into it, which had various issues, while there were already well established package managers available.

Desktop Environment (DE) is what you see on your screen. Various elements control how the task bar or app bar behaves or what it looks like, what windows are stylized like, and how they behave etc. For someone coming from Windows, Linux Mint’s Cinnamon DE or any distro with KDE will likely be most familiar experience, while those switching from MacOS, Gnome DE as the Fedora default is very similar.

Bazzite is a gaming focused distro based on Fedora.