Steam OS

I'm seeking opinions on whether I can use Steam for a desktop OS and whether it plays nice with virtualusation software like VirtualBox, since some things will inevitably require Windows. I am currently in a position to consider changing my primary base OS on my gaming desktop and while I could wait another week for my friend to source an 11 Pro OS and registration key, it has hit upon me to consider changing my OS to Steam instead, assuming it works well on a desktop.