Phoronix article: https://www.phoronix.com/news/Steam-Machines-Frame-2026
Also listed here: https://store.steampowered.com/sale/hardware
Valve has already sent support for the new Steam Controller upstream: https://www.phoronix.com/news/New-Steam-Controller-SDL
Notably Epic charges less than 30% (something like 12% IIRC) to try to get more of that market. They even give away games. But their app is still inferior so it gets less use.