Is there some specific feature that SteamOS brings to the table that people are looking for? So far as I know, a stripped down installation Debian or Ubuntu (Valve likes to base their packages off of Ubuntu) with an Xserver script that directly launches steam in big picture mode ought to create roundabout the same experience I would think.
Yeah “Costs more than you think” no I think it costs about what I expected for a lossless player. DACs are a feature these days.