I think there is something to be said for companies putting their money where their mouth is. Getting behind Gaming on Linux with a hardware launch is pretty substantial and Valve have been explicit since 2013 that they think it's the way forward.

They also continue to have first class support for BOTH windows and Linux without forcing it down anyone's throat which is not the strategy for literally every tangent related market. There are no super annoying layers to this strategy Valve could have done a number of things to force users to use Linux such as. - Linux game exclusives and Linux discounts. - Preventing the steam machine from running on a windows machine by dropping certain hardware - Making windows users second class by not releasing the latest updates and features. - Making other hardware incompatible with windows e.g. Valve Index, Steam Controller etc