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This is the Lenovo Legion Go Gaming Handheld (First Official Images)
(windowsreport.com)
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Valve really ought to make SteamOS available to other manufacturers. It's what they were originally planning to do with the Steam Machines, and it'd be a huge driver of customers into Steam. (And Linux!)
I'm not just saying that as a Linux fan though, Windows has proven to not be very suited for devices like this.