1: SteamOS don't run unnecessary services in the background. (especially stuff like print services and other random shit)
1b: Even regular Linux, which does run a bunch of extra services, still generally has less overhead because it's still being optimized for lighter weight systems, and it idles more efficiently too. Meanwhile Windows doesn't have a good way to tell your printer driver and its corresponding services to shut up when you're gaming.
2: Antivirus programs
3: Drivers, graphics system. This is both a plus and minus, but for performance mostly plus. More efficient driver model, less overhead again. Sometimes the performance comes from lacking features which doesn't get executed fully, though. Sometimes it comes from translating to Vulkan, because DirectX has some more overhead (and in these specific cases you can get the same performance boost on Windows by switching to Vulkan).
There's literally tools to arbitrarily set and change Steam achievements