the operating system and user interface is optimized for gaming
Most of the “optimizations” are either generic Linux improvements that exist in many distros or are can be easily installed on any PC. Meanwhile the UI is literally just Steam gamepadui, any PC could access it, any PC can launch Steam on boot and set Steam to launch into Steam big picture mode. The only optimizations are just a set of good defaults and software that works well together.
Its a console that can be targeted
Yeah because its a popular piece of hardware running amazing software, thats something Windows handhelds dont have. What people dont understand about SteamOS is it isn’t that optimized, thats because Linux is so optimized as an OS that Valve doesn’t need to do much on top of it.
Entitled? Nintendo didn’t produce this code nor did they make this, what exactly do you think is being demanded of Nintendo?