This would solve a major issue with SteamOS. The SteamOS itself is immutable/read only as you know. This means, one cannot install or make changes to the core system (it is possible, but that is temporarily until update will revert those changes back). That is why we have the Flatpak support. But many software are not available there (especially CLI tools, if you use them).
This is where the Nix package system comes into play. In short, it allows for installation of programs without touching the immutable part of SteamOS in a controlled and safely manner. These would persist even on SteamOS system updates. For a better explanation, have a look here: https://nixos.org/guides/how-nix-works.html
Valve confirmed: https://github.com/NixOS/nix/issues/7173#issuecomment-1603858003 that Nix package support will be integrated into SteamOS! That’s huge. In example I have tools which I cannot distribute easily for Steam Deck users, because Flatpak does not support CLI apps. Nix would solve this issue!
SteamOS comes loaded with KDE for the desktop, which is arguably a better desktop experience than Windows. Very powerful file manager, built-in tiling, highly configurable desktop, and downloadable window manager scripts and add-ons.
The downside is the usual for a Linux desktop - software compatibility.