Valve did that little more than a decade ago, the original Steam Machines. It didn't take, and despite the success of the Deck and current techy trends, Linux does not have the % to make the ROI worthwhile if it isn't simple for developers. Proton is a wedge in the door that will help Linux get there.
It is simple, Android NDK has all the same APIs for 3D rendering and audio, as do all major middleware engines.
The failure of business, only reinforces Windows as the platform most studios reach for.
Buy Windows, buy Visual Studio, pay game engines licenses, let Valve do the work.
This ignoring that current Valve's management doesn't live forever, so who knows what happens afterwards.