I mean that'd be neat if I gave a fuck about handhelds in general or the Legion Go S specifically. I don't. How does SteamOS do on my AMD 7950X3D with my 4090? Oh it doesn't support those? Then it can fuck off (for now).
I mean they've done a good thing in general but it requires such special hardware that it doesn't really deserve much praise. The whole attraction of Windows originally wasn't just "it has a GUI" it was, "I can buy a printer that works with Windows and a piece of software that works with Windows, and know that I will be able to print from that software, and so forth. Without that level of hardware support, SteamOS just isn't that exciting. Again, "Yet".