NovumZ: Cogadh.
I'm thinking GOG OS; like what Valve did with steam OS more or less. So yes; based off of Linux OS (no need to start from scratch).
-Games DRM Free Baby!
Well, then just download Ubuntu, or whatever flavor of Linux you prefer, change the theme to match GOG's colors and add a GOG wallpaper to it. Ta-da! Instant GOG OS. Just don't expect to be able to play most of the games you already own. Like I said, even Valve has learned the hard way, you can't just make an OS and expect it to break the Windows stranglehold on PC gaming. There well over a billion PCs running some version of Windows in the world today. No game developer is going to step away from that massive market, or even split development between that market and another tiny one, just to support the tiny fraction of a fraction of PC users that might be running yet another variation on Linux.