Same issue here - new build, fresh Win 11 install, 2 x Samsung 980 Pros.
Like a lot of people, the non-OS drive is fine, but the OS drive Write IOPS are only 20% of what they should be. It's noticeable in general use.
Here are the benchmarks with all Windows 11 updates and SSD firmware up to date.
OS Drive (C:)
Secondary Drive (D:)
As you can see, the OS drive is significantly down in all benchmarks, but the IOPS write is trashed.