Could be small or big.
My answer has always been that, Linux can't handle everything I'd ask out of it that I normally can with Windows. I know the games issue has been progressing far from the days when that used to have been an archaic flaw with Linux for the longest time. Games might not be the issue except for some concerns I have for some games.
I was taking some time a few moments ago, to check if a program called Firestorm Viewer would work on Linux Mint which could've been my distro of choice. And the description written on the linux page described exactly the kind of concerns I'd have for compatibility and usability from going Windows to Linux.
They said that their viewer was tested and designed to function mostly with Ubuntu and while it could work with other distros, it's not to be expected to be smooth.
That's the kind of sentiment and concern I have always had with Linux if I were to go from Windows to it. There are programs and tools on Windows that I have that are used for specific purposes and I know they will not function on Linux. Furthermore, incase anything breaks down, any and all solutions would only be applicable to that thing that would be far easier to solve than just being SOL if I was on Linux.
It is something as a user that I just can't simply afford to deal with on a regular basis if I made the switch.
So while I may not have too much of an issue running games, I won't have too much of an issue using alternatives, I won't have to deal with the Windows ecosystem .etc I will just be running into other walls that would simply make me second guess my decision and make me regret switching to the point where I would dip back into Windows in a hurry.
Small? My biggest issue is tiny and probably fixable but not to my skill set. A big workflow for me is finding images in browser and dragging them to a folder to save. Linux can do it but doesn't save the file extensions and renames the file to a number.
Bigger would be there it's no replacement for Irfanview. There are multiple tools that add up to its functionality but not as easy or fast.
Bigger yet would be VR support. Some games in general, really. Most of what I play works on my Steam deck so I know Linux covers 80% of my gaming needs excepting VR.