I haven't ever used win8, but I recently met my first win8 user. He seemed to really like it, in fact, he was quite adamant that it was superior to win7.
As far as gaming goes, I'd say windows beats linux currently. Hopefully linux catches up (and it seems like it is with steam)... that's all just my opinion, your mileage may vary and all that.
For daily use, what's wrong with linux?

so many commands, so little time
I'm using Windows 8 and actually like it. It's just like Windows 7.
But for Linux, I still will be trying a lot of different distros in virtual box, because I like Linux.
I don't play games either, so I can't say which is better in that context. But after a month of using Windows 8, I have absolutely NOT warmed up to it. Maybe it's a novelty for users of keyboard-less devices, but it's nothing but a pain to have to find where Microsoft hid everything. They do it to some extent with each new Windows release, but this is by far the most odious. Being different without being better doesn't cut it with me. And I'm not buying anything from their store!
Some people claim that Windows 8 is faster, but I think it's more likely that they're forgetting that it's also their first SSD computer. The whole reason I bought the new machine was to have something significantly faster!
I find things very logical to use in Windows 8. Though I am in Desktop mode 90% of the time, sometimes I will hit that start menu and use that. Even in Arrow mode. Sure I won't be using the mobile web browser like this, but for something like checking mail I find things a lot faster using the modern UI. On regular Windows, in desktop mode, it can take me about 30 seconds to get my Email up and check to see if I have something. This is because I don't like too many apps working at the same time, and don't want a Email client up. But with Windows 8, I can check to see if I have mail in less than 3 seconds. All I would need to do is click the start button on my keyboard, and look at the live tile. This is why I like the live tiles, because they are like keeping clients open for everything without even having them open at all.
Everything else, to me is straight forward. When in a app on the modern UI I find things easy to navigate. Right click brings up the menu, there you can control most things you will need. Keyboard shortcuts are very useful in the Modern UI also. But sense I am not too much in the Modern UI for things, I don't have to use it too much. For me, compared to my previous experience with Linux, with the same hardware, I am finding that Windows 8 is faster. I have a SSD and a Hard Disc Drive in my machine. I found that as the older Linux got the slower it was going. Maybe Windows 8 will do this, I haven't had it long enough to test this. But so far things are simpler. Partitioning a Hard drive was something that took me about 2 1/2 hours to figure out in Linux. Because I needed the right software, then I needed to learn how to use it, and it was a catastrophe coming over that, countless forum post on the various Linux community websites, that got me frustrated to the point were I just wanted to install Windows.
I came over that, and eventually got it working, but found that Linux sucks at managing files. Basically everything is recognized as one thing, and I didn't want that. Windows it took me less than 30 seconds to partition my 2nd hard drive. And one post on the Microsoft Forums.
Like other people said in the forums here, Linux is a great operating system. I want to see it advance very much. But as of now, in my opinion, am not seeing it do the things as easy as I would like.