I wouldn’t suppose that people are required to inform steam that they’re dead. Therefore, I’d assume the easiest way to bequeath games/DLCs, etc, is to get a wishlist from your loved ones, and then gift all of those games prior to death on a credit card that you might not be able to pay, due to being dead. Steam gets the money, the CC company gets shafted. Alternately, share your credit card details with a loved one and that list, and have them order within hours of your death (this depends on whether or not you were plausibly alive when those CC transactions took place)
What I really appreciate is that it’s geared toward handhelds, but has a decent desktop experience and is powerful enough to be a nice mobile media/piracy box with a remote and a USB-C breakout dongle. You don’t even need to change the read-only filesystem if you use WireGuard VPN (this might take some legwork to generate the .conf files you need, depends on VPN provider) and a streaming/torrenting program that comes in flatpak.
EDIT: Also forgot, you can add a custom shortcut to your Steam Library and have (some) programs launch from the SteamOS frontend rather than desktop.
Valve tried selling Linux boxes for gaming back in 2013, but noone wanted to sell/make/buy them b/c the library wasn’t there and it’s a hard sell when Windows is already baked into OEM hardware pricing anyways (so it wasn’t any cheaper to buy a pre-made Steam Machine than it was a similar-spec windows box).