See if there are any other Kernel Panic logs in "/Library/Logs/DiagnosticReports" and the "Retired" subfolder. Kernel logs usually have file names containing "kernel" and/or "panic". It is odd that the EtreCheck report did not show the posted Kernel Panic log, but I don't know if it checks the Retired subfolder.
Make sure you completely exit any game apps since they tend to do some odd things to the system behavior and one of them could be holding onto something related to the GPU when you are trying to shutdown the system.
Here is a link to the DriveDx app:
https://binaryfruit.com/drivedx
Post the complete DriveDx text report here using the "Additional Text" icon which looks like a piece of paper on the forum editing toolbar.
I doubt your 2015 iMac hardware is supported by Apple anymore, so you may just want to put the iMac to sleep instead of powering it off.
You have enough Free storage space on your Fusion Drive that you can create a new APFS volume and install a clean copy of macOS onto the new APFS volume to test if the clean install has the same issue. Just make sure to test the clean install without installing any third party apps and before restoring from a backup (assuming you have a backup). If you have problems with a clean install under these conditions, then it means you either have a file system issue (we didn't erase the drive for a true clean install), or some sort of hardware issue. Installing macOS onto another new APFS volume will keep your current macOS installation intact and it is very easy to just delete the new APFS volume after you are done testing (boot back into the main system first). If there are no issues, then I would suggest trying to install & play your game(s) on the new macOS installation to see if it has any issues.
Did anything recently change with your system hardware or software? Even a minor software or OS update?
I would also disconnect all external devices from the computer just in case one of them is causing a problem.
You can try running the Apple Diagnostics, but I doubt it will detect any issues, but it never hurts to try.
It never hurts to perform an SMC Reset and PRAM Reset (hold the PRAM Reset for at least three chimes if possible).