Assuming i build a new pc with the very best current hardware and run Linux with a Virtual Machine for games, Host-Linux Guest-Windows.
What kind of gaming performance could i expect? How close to my actual hardware would the VM be?
Gaming would depend on 3D acceleration and since VM's output in software mode, it would be difficult for your video card to be recognized, let alone provide any satisfactory acceleration for gaming.. However, the below link might help you -