While it more or less matches the Quest 3 in resolution, optics, and horizontal field of view, it has a better chip, more RAM ...
Valve has confirmed a few details about the Steam Machine's GPU: it has 28 compute units (CUs), hewn from the RDNA 3 architecture, and a clock speed around 2.4–2.5 GHz. It has a TDP of around 110–130 ...