Gentoo is source based, and while distribution of binary packages is possible with it, why would they do that?
NixOs ignores FHS, and while it is possible to install a steam compatible runtime, why would they do that?
And Fedora belongs to RedHat, and why would they do that, when they actually try to switch away from a OS distribution controlled by one company?
I am not saying those distributions aren't good, just that it would not make sense for Valve to use any of those.
Debian (via Ubuntu) and Arch are probably the most well tested Linux distributions by gamers, that do not belong to a single company.
Fedora is also very friendly with derivatives and features the ability to upgrade painlessly through atomic upgrades/rollbacks, thanks to rpm-ostree. Something that is shared with Nix. RedHat is mostly a sponsor and Fedora is community-maintained. Unlike CentOS, RedHat didn't get any bad press on how it tries to influence Fedora. Fedora is pretty consistent and quite polished on the desktop side. You also get a distribution who has access to the most influential upstream distributors (including for the graphical stack for example).
Debian/Arch do not offer such things. Arch does not even offer a stable base to start from. Taking a random snapshot of a rolling distribution needs a lot of work. Ubuntu does that with Debian. All Arch derivatives are desktop distributions. It would be interesting to know why Steam did not continue with Debian. Is it bad experience on the previous SteamOS or inability for Debian to move forward?
It's a good fit.