This only goes to show how MBAs are destructively myopic.
Valve understands that inextricably tying themselves to Windows is a long-term death sentence. SteamOS represents a lifeboat for when Microsoft goes full iOS and decides to lock down Windows in exchange for taking 30% of all software purchases. Valve has been taking this threat seriously since at least 2010, which is why they've been investing in Linux gaming. Both Steam Deck and the Steam Machine are further steps toward complete independence from Microsoft.