Earlier quoted context omitted.
It is simple, Android NDK has all the same APIs for 3D rendering and audio, as do all major middleware engines. The failure of business, only reinforces Windows as the platform most studios reach for. Buy Windows, buy Visual Studio, pay game engines licenses, let Valve do the work. This ignoring that current Valve's management doesn't live forever, so who knows what happens afterwards.
A potential change in Valve's culture/management aside, "let valve do the work" is a feature, not a bug. Studio spends all their budget targeting one platform (which still has ~90+% of the PC gaming market), and get Linux support for free. Windows' monopoly on game dev isn't just market share either, since game dev isn't just code. You still need Photoshop, Maya, etc. and in smaller studies there's typically a crosso…
Valve isn't going to be around forever porting Windows games into Proton, which is actually hardly any different if they would start selling Nintendo games with Dolphin, if we ignore the legal implications for a moment.