Not having to rely on Microsoft for the future of gaming platforms seems like a huge plus to me. Simply having a viable competitor could result in huge steps forward for pc gaming.
Personally I will look into at least duel booting with Steam OS if its possible
You're the perfect answer to question "why SteamOS?". You heard of it because of all the buzz and formed your opinion based on reputation of the company behind it and rumours that are flooding the internet. Just like most of potential customers.
Reality is, if you want to keep gaming on your desktop, any other Linux distribution is better choice (Ubuntu, Linux Mint) than SteamOS because SteamOS is meant for living room gaming on big TV screen, not for desktop usage. Believe me, there will be no difference because every single SteamOS game will work the same on Ubuntu.
Optimizations will be done on API/driver level, not in kernel like many people think. Valve just said that Linux kernel is better suited for their needs, because it's open (allows them to modify it, unlike NT kernel Microsoft uses which is proprietary technology) and because it offers much better gaming performance while recording a video (not sure why but it's a well known fact).
Maybe Valve would profit from it (see Valve vs. Windows Store), but individual game developers wouldn't. They choose Windows because that's where the majority of the potential player base is, not because they are forced by Microsoft. It's not a inconvenient intermediary, it's just a tool to get the job done and they don't have any interest in changing it unless they find one that does it better.
You're an indie dev, most large publishers don't think like that. They prefer Steam because its big marketplace with lots of customers. Distribution platforms is what they are seeking: Steam, Xbox Live, PSN etc. Steam takes less money for better service and that's the main reason why Sega, Deep Silver, Paradox and others will go with Valve. It's better for them if Steam takes the cake from Sony and Microsoft, because it offers them to earn more money by selling games.