When taking games, yes. PS4 and SteamOS development will actually be very similar process wise.

Steam has proven to make real money as well. It wont be a perfect world, but there will be plenty on Steam - SOS and Win64.

SteamOS will perform better on the same hardware for gaming and be far more cost effective dollar for dollar though.

For who could be free when every other man's humour might domineer over him? - John Locke (2nd Treatise, sect 57)