I'm not sure Valve would be considered "large corporation", at least at this point. Last time I checked, they had something like 300 employees. I'm not sure where the line would be for me to consider something a "large corporation", but at least 10000 would be my first guess.
Valve has to be worth way more than a billion dollars. A billion is like medium-stage startup at this point. They have to be worth 10x that easy, as a floor. Much higher (100x) for a strategic acquisition from a company like Microsoft.
Interesting, I've never considered the value/valuation/profits to be a part of what makes a corporation large or not, but mainly focused on just the size of the organization. So a corporation could go from small -> medium -> large without even changing the headcount?
Number of employees is irrelevant here. Revenue, profit, holdings, these are what is relevant to the issue at hand. On those measures, Valve is enormous.