You can use a Windows 11 or Windows 10 (version 1511 or newer) host.
Azure Virtual Desktop gives you the ability to create a pool or personal pool of virtual machines your users can connect to, whether its pooled or person, can depend on the performance of the applications/games and how many users can be active at once - this will need to be tested to suit your environment.
Azure Virtual Desktop supports GPU acceleration.
An nvidia NV-series virtual machine supports 25 concurrent users when using graphic-intensive applications as published applications, but if using Desktop mode - only 1 user at a time.
"Each GPU in NV instances comes with a GRID license. This license gives you the flexibility to use an NV instance as a virtual workstation for a single user, or 25 concurrent users can connect to the VM for a virtual application scenario."
This license, is to do with the GPU, it doesn't matter if your using a Windows Server OS or Windows Desktop.
Make sure you review the cost as well, GPU-enabled virtual machines are not the cheapest.