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Doing the rounds right now is a post from Valve's Steam support, when a user asked about what would happen to their Steam account when they died and it's not great news for anyone hoping to pass on your Steam account.
I’m on Linux, so no. Absolutely not.
I’m also on Linux. There are plenty of games that run natively. I still use Steam for those I can’t get on GOG, but there are plenty you can.