SteamOS is Valve’s Linux-based operating system. It features a seamless user experience optimized for gaming, while retaining access to the power and flexibility of a PC, and plays tens of thousands of games on Steam. SteamOS officially ships on Steam Deck, and will soon ship with certain Legion Go S models. We’re currently working on adding support for more devices.
Yes.
If you want the same UX, check out Bazzite, it’s designed to replace SteamOS directly.