It usually has to do with a translation layer, converting DirectX to Vulkan (there are a few different ones, depending on the version of DirectX).
And yes, gaming on Linux has been infinitely smoother and gets leaps of improvements every year. We're at a point where unreleased games already play on Linux, and typically with better performance than naively on Windows.
Controllers, audio, etc, all play out of the box, perfectly, since years now