Sort of defunct really, especially for gamers. It presents the wrong experience to people new to linux, one of it's greatest properties is that it's just so much faster than windows, but you're not going to experience that inside a virtual box with the Windows Desktop still running in the background.I hate to sound like a traitor, but WSL(2) is such a good antidote to distro-hopping.
And if you're already a linux user then you're not going to waste your time mucking around with windows.
Running games in Wine is a better experience than in windows, under spec hardware is often no longer under spec. My older machine only has a GTX 1660 graphics card but it still plays No Man's Sky with all the graphics settings set to high.