I want to make a complete switch to linux.

so how good are virtual machines in 3D Acceleration for playing games ... I read some forum threads and people report it would only be 10 % slower ... but I am not so sure,
also which VM is the best? Virtualbox or VMWare?

Especially Important to me are photoshop cs2 and unity 4 development kit ... and I want to run some not too bleeding edge windows games (but still a bit better than quake live in terms of graphics ;-))

I used virtual box already, but not for gaming, and it didn't seem really fast to me with windows as host os and linux with gnome 3.4 ... and I am not really sure about the 3D performance.