Phoronix published a review on the Windows 10 vs. Ubuntu Linux Gaming Performance With NVIDIA GeForce GTX 1060/1080

A quote from the article:

It's been a while since last testing Windows 10 vs. Linux on different, newer Linux game ports with a variety of GPUs, but that changed this week. As mentioned this weekend, I've been working on a large, fresh Windows vs. Linux gaming performance comparison. The results available today are for NVIDIA with testing a GeForce GTX 1060 and GTX 1080 on Windows 10 Pro x64 and Ubuntu 16.10 x86_64 with the latest drivers and using a variety of newer Direct3D 11/12 / OpenGL / Vulkan games.

 Windows 10 vs. Ubuntu Linux Gaming Performance With NVIDIA GeForce GTX 1060/1080 @ Phoronix