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Start with what you play. If your library is mostly single-player, indie or older titles, the Linux route is the smoother daily experience: it wakes instantly where you left off, updates quietly and holds a frame-rate target at lower power. If you play the big always-online shooters, or rely on a PC subscription service, the Windows route keeps everything working, and the controller-first shell that ships on it now avoids most of the desktop fiddling those devices used to demand.
Then decide on the panel. A 7-inch device is easier to hold for a long session and easier to drive, while an 8.8-inch screen is more comfortable to read and considerably heavier once you have held it for an hour. Variable refresh matters more here than raw resolution, because it smooths out the frame-rate variation that portable power limits inevitably produce. Many players run games below the panel's native resolution and let upscaling do the rest, which is a sensible trade rather than a compromise.