Earlier quoted context omitted.
ChromeOS is sort of the successor to Gentoo. The images are built with profile-guided, link-time, and post-link optimization, and they are targeted to the specific CPU in a given Chromebook. Every other Linux leaves a large amount of performance on the table by targeting a common denominator CPU that's 20 years old and not having PGO.
It's not a successor, it's a derivative. And yes, if you're only targeting specific known hardware than you can and probably should optimize for it, but most distributions fully intend to be usable on very nearly any x86(_64) hardware so they can't do that.
I've long since stopped worrying about it because on the systems I run, which are not top-of-the-line but aren't RPis either, it's not worth worrying about anymore for most programs. At most maybe you should target the one particular program you use that could use a boost.