Earlier quoted context omitted.
Microsoft and Windows were never the enemy. To quote Linus Torvalds from 1997: "I don't try to be a threat to Microsoft, mainly because I don't really see MS as competition. Especially not Windows - the goals of Linux and Windows are simply so different."
He got less humble later on when momentum started building behind Linux. To quote Linus Torvalds from 2003: “ Really, I'm not out to destroy Microsoft. That will just be a completely unintentional side effect. ”
This isn't Linux looking to destroy MS, this is mostly Valve understanding the requirement for an OS that won't be able to become predatory to them and their business model in a single system update.