That's for watching TV, though. The use cases on a PC are much different, but 4K actually checks out as the desired resolution for a typically-sized PC monitor, consistent with your diagram. So that's a bit contradictive.
Now, if you consider 1 / x m * 100 = y ppi to be the formula of choice here, where x is the viewing distance in metres, and y is the value of the desired minimum pixel density in pixels per inch, then this absolutely checks out. In my case, I keep around 75 cm (2') of viewing distance to my 31.5" 4K screen. That's 1 / 0.75 m * 100 = 133 ppi of desired minimum pixel density, which happens to be (over)fulfilled at the screen's 140 ppi.
I still prefer 1080p for gaming, though, if only for the higher frame and refresh rate my monitor allows to be achieved (480 Hz). The gains from that outweigh the "Look Mum, no pixels!" higher fidelity of 4K for me.
My argument is purely for the average user using this as a couch gamer, not a general PC user(though it can and will be used that way).
Most people don't drop the kind of money for an Asus or LG OLED monitor which is what I assume you are running based on your specs mentioned, at which point you're firmly entering enthusiast or exotic territory. You are right that my chart is for TV, and
rtings has a info guide on monitors specifically.
My point is that for 90% of people won't be using this for true 4K gaming, and I don't think most will care.
For people who do hi fidelity work, sure. 4K on a 32" at 2' is important.
But for people sitting 7-10' from a 65"-80"? Nah.
For a small room 50"-65" tv 5' away? Nah.
"Most" gaming doesn't require the level of resolution to render the detail one would need for close detailed analysis, like in checking CAD or reading text/spreadsheets.
Unless you are playing a paradox game.
My distaste for 4K gaming is largely the dipshits who assume it makes gaming "better" inherently. As if increasing resolution increases fun. It's the same vein of people who gnaw endlessly on about raytracing, graphics, and the tech specs ignoring that the asthetics of the visuals and design of the game are far far far more important than whether a game has real time ray reconstruction and "insert GPU tech here".
I use big GPUs and 128+ GB of RAM not because I want to play Hitman or Project Zomboid at 8K. I use big GPUs because I want to render my damn scenes in blender faster. I use my big RAM for ZFS(on my server), for loading big blender scenes and caching exr files in Resolve.
Windows 11 after running WinUtil on it falls in the similar 2-3GB on desktop ballpark. Though honestly, the ridiculous amount of useless garbage 11 runs in the background by default is not as bad as the constant enshittification of the web leading to web browsers eating more and more RAM where 32GB is starting to become the minimum.
Do a little experiment: install Debian 13 without a DE. Install htop. Check RAM consumption. Install X11 with i3. Check the RAM consumption. Install Pipewire. Check the RAM consumption. The closer and closer you get to something that could run a web browser, the more RAM it needs. Then you finally install the web browser. Now see how much RAM you end up using for web browsing alone. And it's only getting worse and worse.
That is with all those features. The deck is running wayland, pipewire, and all the minimums of a full OS with a browser. It is a full kde plasma enviro. Same test with arch and with fedora. Same memory usage. No more than 1.5-2GB even with steam client running.
So yes for a full Windows desktop OS in 2025, 16GB+ is recommended.
But for what the SM will be doing? Running games on linux with steam overlay, and absolutely no Desktop Environment?
At that point it's a console or a Phone in solo mode. It will be just fine for gaming.
Certainly better than the shitty machines most people use.
Console gamer here. Would this theoretically be what I’d want for PC gaming? Easy to set up, can emulate PS3/360, online multiplayer for free, can support mods?
Yes. I can run almost every console on the deck, even the PS3 and switch(though the ps3 is half speed). The steam machine will likely be perfect for that.
Just don't expect console prices. From what I hear it might be priced closer to mini PCs. $400 is their BOM allegedly; so 500 - 800.
Still better than the ps3 was at launch with it's $900 dollar price tag adjusted for inflation, but it might hurt. Next year we'll know.