It's a PC and a handheld. "Handheld" describes the formfactor, just like "desktop", "laptop" or "tablet". Or like "home consoles" and "handheld consoles".

Please show us the Steam machine which was sold by Valve. They haven't sold that.

But they sold Steam Link (still supported), Valve Index (still supported), Steam controllers (still supported) and Index controllers (still supported).

Every new Steam game can still be mirrored to Steam link hardware (additional to Steeam Link software solutions).
Every new Steam game with controller support can be played with the Steam controller.
Most new Steam games without controller support can still be played with the Steam controller due to community templates and flexible button+stick mappings.
Most new VR games can be played with a Valve Index VR headset and Index controllers.

Not going to argue on PC/handheld.  

Yea valve didn't make any steam machines probably because they already knew no one was going to buy them.

Steam link yeah I bought a couple of those and still supported.  They still suck because wifi sucks.   I believe they now support a steam app on smart tvs. 

If you want a free steam link I'll send you mine because it's shit.  Seriously though give me an address and I'll send this pos to you.  I'll even throw in a pos steam controller to you.  That's how much I appreciate their products.  I'm willing to pay shipping to send off their shit products to someone that would appreciate them like you.

Bundled and ready to go just give me word.

Of course, the Steam absolutely steamrolls the Switch's specs by a considerable margin. In all fairness, it is about 5 years newer.

In sales, the Switch will absolutely steamroll the Steam Deck by orders of magnitude. The best-case scenario for the Steam Deck seems about 20-25 million units to me. Switch is already well over 110 million. Something that also concerns me about the Steam Deck is the size and massive amount of DRM (and no physical games).

Simply put, the Steam Deck isn't for me. I'll just play the games on something else.

Bold: Because I haven't played Portal 2 on Switch, but I'm almost 100% certain it lasts longer. I can play low demanding games like that can for 6-8 hours on Switch.

It's a bit of a weird comparison aside from the obvious one that it's a handheld. In terms of power, of course the Deck destroys the switch. And obviously the switch has sold and continues to sell more than the deck. But there's a few reasons for that which makes this not a straight comparison.

One, the deck isn't sitting on shelves unsold. There's a backlog of orders well into the end of the year for steam decks. They're being sold as fast as they can make them.

Two, exclusives aside, the steam deck library is available on literally hundreds of computer configurations across the spectrum of PCs. And it's not even the only handheld PC. If I want to play the Final Fantasy Pixel Remasters, I can do so right now on my desktop. Or I could use my wife's laptop. Or I could use any number of different computers that my friends have. Or I can play it on the deck or the Aya Neo or whatever else. If I want to play Metroid Dread, I need to play it on my switch and nothing else (or emulation, which also includes the Deck, but that's another topic).

The Steam Deck was always going to sell less than the Switch. Anybody who though otherwise was kidding themselves. But it's absolutely a success for Valve. It just covers a niche section within a much larger install base.

I often forgot how delusional and in denial Nintendo fans can be

Steam Deck is a version of a PC, not a version of a Switch. Switch didn't paved the way for Steam Deck in any sense of the word

If anything, you should be embarrassed for making clearly fanboyling remarks 

Or people have different preferences and are entitled to respect on said opinions.  Nintendo has my favorite software, nothing "delusional" about it.  Nothing more than personal preference.  You won't see me giving somebody a hard time for preferences.

The appeal is to play games, mainly your gaming PC battery that you collected for eyes, portable without having to double dip like console makers force us to do every generation. Currently someone who plays let's say Elden Ring, no longer needs to wait 6 years for Switch 2 version to be released, they can play on Steam Deck and will play when Steam Deck revision gets released 

Switch existence or inexistence is irrelevant in this sense. PC is overall the best platform for both indies and smaller budget games, most of them didn't even get console releases for quite sometime and most of them used to be released on PCs first, so historically PC is a good platform for low budget games that runs with low specs just as much as it's a good option for high end games that can't run on consoles