I am a dotnet dev using Linux as my primary OS. Dotnet core fully works on Linux now, there’s a native Linux dotnet cli that works almost identically to the windows one

SQL server I think has been able to run on Linux for a while anyway

You’ll have to learn to live without full fat visual studio but honestly you’re better without it anyway it just stops you from learning the stuff you really ought to know by doing it all for you

VSCode is a pretty good replacement and actually nicer to use if you know what you’re doing, neovim if you want to end up spending all your time configuring it (said as a neovim user)

Gaming is absolutely not an issue unless you play certain competitive games with weird anticheat (valorant for example)

As others have mentioned, docker and VMs exist if you have a reasonably powerful machine so nothing should be completely inaccessible to you anyway, on the windows machine I have to use at work I ironically do most of my dotnet dev on a Linux VM anyway