In fact it disagrees twice: I used to run Windows in a VM with GPU passthrough, performance was excellent, but I still couldn't play Escape from Tarkov as its anti-cheat allegedly started kicking or even banning users running the game in a VM.

There are workarounds to hide the fact that you're running a VM from the guest, but it's not worth the effort and in fact the more workarounds you apply, the higher the chance of getting banned if you trip their detection code.

Other than dumb anticheat software, gaming on a Windows VM is feasible, if not expensive, when Proton doesn't work.