Manjaro is one of the go to distros for gaming and for good reason. However there are many games which straight up don't work on linux, for various reasons, especially battleye ones...
So there is merrit in supporting virtualization, which on manjaro is pretty much hassle less, until you run into iommu issues. GPU passthrough isn't all that hard with the countless amounts of tutorials, its fairly easy to understand (although a GUI method for setting up VFIO would be cool). and ACS override does work a good portion of the time on newer hardware.
Implementing ACS on the other hand if you have no knowledge can be a wee bit complicated as most of the tutorials are for more advanced users. and its simply a big hassle for the end user to do it every kernel update. (it can be especially hassle some when using Nvidia drivers because you need to make sure you get the right one or it will straight up fail and give you that lovely terminal, not too big of an issue, but incredibly annoying and tedious to fix)
I believe adding ACS override patch by default would be a worthwhile endevour I personally don't mind updating it myself every now and then, but more often then not I just find myself sitting on a kernel that I don't update.