Bumped into a very interesting Youtube video tonight
via Resetera.
TLDR; Essentially the Windows audio stack (plus some other bits) introduce significant higher latency on Windows gaming.
My immediate thought was;
What about Linux? Or even console? And it turns out a few in the comments asked the same question including one responder referencing their own testing on Pipewire (most modern Linux distros use this) of 25ms for a USB DAC. Interestingly that does correlate to a to completely unrelated small
Youtuber's video on PS5 audio, where they measured a USB DAC at 24ms. Given the PS5 OS is based on FreeBSD; another Unix-like OS it's quite believable that it would measure closer to Linux than Windows (which may also mean Xbox consoles likely measure badly as well). Some of this to be taken with a pinch of salt and needs more investigation from a more reputable source. However I do agree with a few of the comments that this video should blow-up. And another reason why Linux needs to be the OS of choice moving forward...even it we aren't all rhythm game and esport pro-players.