Steam OS

Any opinions?

I love the look of it im going to make my own steam me mechine soon

It's based on Debian Wheezy, it comes with three different desktop environments. Gnome 3, Gnome classic, and the Steam desktop. Honestly until they get most of the bugs worked out, I would just install your favorite Linux OS and add the Steam client. 

played with it a bit in a VM, It's not meant to be a desktop OS. more hooked up to your main TV, depending on what valve do with the platform there could be other advantages to come, if they get it right with drivers and updates so as not to break anything driver related when there's a kernel update etc that could also be good, especially for users unfamiliar with linux and well, lazy people.

It is basically Debian + Steam big picture. If you don't want to configure much and don't mind wiping all partitions on your hard drive go for it. Otherwise you can install Ubuntu or something similar and just install Steam.

SteamOS doesn't even deserve to be called an OS. It's a way too complicated Debian install with a shitty UI.