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What I really appreciate is that it’s geared toward handhelds, but has a decent desktop experience and is powerful enough to be a nice mobile media/piracy box with a remote and a USB-C breakout dongle. You don’t even need to change the read-only filesystem if you use WireGuard VPN (this might take some legwork to generate the .conf files you need, depends on VPN provider) and a streaming/torrenting program that comes in flatpak.
EDIT: Also forgot, you can add a custom shortcut to your Steam Library and have (some) programs launch from the SteamOS frontend rather than desktop.
I wouldn’t suppose that people are required to inform steam that they’re dead. Therefore, I’d assume the easiest way to bequeath games/DLCs, etc, is to get a wishlist from your loved ones, and then gift all of those games prior to death on a credit card that you might not be able to pay, due to being dead. Steam gets the money, the CC company gets shafted. Alternately, share your credit card details with a loved one and that list, and have them order within hours of your death (this depends on whether or not you were plausibly alive when those CC transactions took place)