Another post mentions this as a way of getting SteamOS out there, but really -- as this is just standard PC hardware -- there are already hundreds of millions of candidate devices.
The only real way I can see SteamOS having a chance is if it offers a console-like value proposition (because the next generation of very powerful consoles are just coming out, and even "hard core" gamers are looking at them longingly), which valve needed to make happen through tight integration, optimization, and mass production. Another go at HTPCs == almost certain commercial failure.