The steam machine as they’re marketing it doesn’t have enough RAM to be a proper development box once you start running IDEs, language servers and debuggers. They’d need to release a 64 or 128 gig sku, unless RAM is easily upgradable.
"Proper" is very subjective here. My entire workflow for developing 3D engines is covered a couple of times over with the announced Steam Machine specs. In fact, even when I was working in web backend development it would've covered it as a dedicated development machine and that was with some pretty pathological dev setups, language servers that ate up way too much memory, etc..
