Removing / disabling useless services, tweaking registry…
That’s the opposite of comparable since none of that was done on Steam OS.
I’ve seen a couple on Linux, though I don’t remember their name rn.
“Gaming Focused” distros aren’t anything special outside of having some pre-installed software.
Something like Ubuntu or Mint, which would be more comparable to a desktop experience like windows, ready for productivity
SteamOS has all of those same productivity tools but I’m not sure how that’s relevant to performance.