I think it'd be a good idea for KDE Neon to be based on Pop!_OS now that they're releasing mainline kernel on their distro, as opposed to Ubuntu, especially for gaming. Having up-to-date drivers will certainly be a plus for early adopters.

Why though?
Its already odd enough having a "distro based off a distro based off a distro". You really want a "distro based off a distro based off a distro based off a distro?" You can easily get the latest packages with Debian Testing + KDE or Debian Unstable + KDE (or any rolling release distro). I'm sure the reason why they chose Ubuntu Long Term Support was for stability. KDE Neon isn't really a "gaming distro" its a development distro for KDE Software for the latest version of Plasma and QT toolkits. The stable kernel has its niche here.

Not to mention, PopOS at its core, is just Ubuntu with some QOL tweaks. Nothing is stopping any user from installing KDE on top of it.