If things work flawlessly, do we care?
If companies want to support Linux out of the box, they don't have to expend resources creating multiple builds and need only to focus on testing a single build. Even a token amount of testing from a single QA engineer (does it run?) would go a _long way_ into ensuring we can run things on Linux.
From lurking in wine-dev, games that work but have a few issues progress much faster than ones that don't even boot up (or they do but don't actually work).
It's a bit unfortunate that the Win32 api is being used as a lingua franca, but I'll take it.
UX was the biggest obstacle to gaming on Linux, and proton solves it
VR support is still being worked on.
Edit: commenters make good counterpoints
Its not like any game developer seriously worries that X is installed.
The vast majority of Linux developers don't ever do anything with dependencies and just rely on packagers to do it for them. I hardly ever use closed source Linux software, but it has been my experience that they support at most 2 precise distro versions.