Proxmox of simple Linux desktop + windows guest for occasional gaming?

I essentially have no use for Windows or high powered GPUs, except for one thing: gaming in VR. I totally loved HL:Alex, and waiting for the next one (of that style - not necessarily a sequel).

I hate to see all the other components go to waste in between so considering one of two options:

Setting up the machine as a Linux desktop with a KVM Windows VM with GPU pass through. The host would have a relatively weak GPU.

Setting up Promox and having both Windows and my Linux desktops as VM - that way a third Linux VM can maintain things like Plex in a more stable way.

Can anyone comment on those two?

The next query is storage setup. I can have up to three nvme drives, and SATA SSDs (don’t want the noise of spinning disks on my desk).