Steam has famously gone on record that they will provide a DRM removal patch for everything they’re legally allowed to, if/when they go under.

If they don’t do this and it’s all just lip service, then it makes a strong argument for ethical piracy at that time.

This is a very persistent rumor. I forget the details but it comes from a customer support email, not some official statement or promise from Gabe, and even that was originally posted on a long gone forum which you can only find quotes of. Even if there was first hand proof of an official statement, I wouldn't expect it to be upheld. Minecraft's website used to have a line from Notch saying he would make it open-source in the future.

Steam DRM is and has been for decades famously easy to crack. Literally look up steam auto cracker and crack all your games in couple minutes. It is also optional by the way. I much rather have weak but popular steam DRM that makes it less likely devs use much stronger and expensive denuvo DRM.