The OS is extremely relevant when the idea is to take what we know of today as the Steam client and make a "dedicated" consumer device that runs those games. And the reason is because you have N number of games that can run on a Steam + Windows and N/100 games that can run on a Steam + Linux.
So how exactly is the OS then not relevant? It is only irrelevant if the plan is to make a system for which you plan to write all new games, and/or only have the limited number of Linux games available that we have today.
And if any of that was even half-right, then no one would be using Android. As I said, the operating system is irrelevant.
And are you saying that Steam will not provide any tools to port games to Linux? Sounds a tad unlikely.
That I'm not completely ignorant about Linux.
And yet you didn't seem to know that it powers vast majority of smart consumer devices, already Mmmm.
But that thinking it is going to be this wonderful new gaming platform is bound for failure due to the main reason that such a system has no advantages, just disadvantages.
Well, that depends on how you define success. Will they outsell Microsoft? No. Will it make money? Quite possibly. They've started smart by not thinking they can sell thing at a loss and still make a profit. That's a lot smarter than two companies I can think of.