WSL 2.0 Ubuntu.
And because I feel guilty I main Windows, let me caveat that I have for many years in the past mained a variety of distros (Knoppix,Fedora,Centos,Ubuntu derivatives), but inevitably hit a point where gaming and key apps I need are either not performant or do not work.
This resulted in me going down the VFIO VM with GPU passthrough or Wine with DXVK routes, but ultimately there was always a cost. Namely my time and effort, and a 5-30% performance hit.
So THIS resulted in dual booting, except that's also a pain in the ass so I ended up maining windows. To be fair I also have several VMs running on ESX which are all linux (for data science stuff), but my main Laptop is pure Windows with WSL for shell (about ~15% slower than native). It doesn't help the Rog Zephyrus G14 is still bugged on any linux distro but honestly, I have access to everything I need on Windows for far less effort. And when WSL releases GUI app support (it already has CUDA drivers), I'm not sure if I will main Linux again; even if I will miss the Budgie environment.
I guess my answer to which linux distro is best is literally "Whichever you are most comfortable using". They are all basically equivalent, with different levels of effort and customization. These days, I want the distro that out of the box requires the least tweaking to be comfortable with, and that has for most recent years been Ubuntu derivatives thanks to having by far the largest community/resources available. Comparing Ubuntu to Manjaro would kinda be like comparing Python to Go. I'm still picking Python, even if I know Go is situationally 'better'.
Basically, I'm too old (mentally) and don't have enough hours in the day to sit and tweak like I used to :(.
Ironically, Windows these days "Just works" and gives me all I need.