That would be true if Windows could be described as an appliance OS designed only to play games, but it's not. SteamOS is.
The only reason I care about the number of Linux users is because more users means more development resources. Using that criteria, Steam Deck users very much “count”.
That's technically true, but oversimplified enough to be misleading. SteamOS boots from a read-only OS partition from which you can change nothing. You can only write to your "home folder", and you can only add new software using Flatpak, or Steam itself.