SteamOS is nothing but Debian stable with proprietary graphics drivers and the Steam client starting up in Big Picture mode automatically.
Debian stable is not the best for gaming performance, because of the stoneage old kernels.
If you're going to use Debian on a non-server machine (which I think you should reconsider, now they're fighting again over Systemd, they really hate progress, efficiency and performance...), at least use Debian Testing or Unstable, which is rolling and has most latest packages, and is relatively stable, although not quite as stable as Fedora, Manjaro or OpenSuSE.
Problem with Debian is that there is no advanced MAC by default, you have to go through the tedious process of installing one yourself, for use with recent kernels. A MAC is in my opinion a necessary thing if you're going to infect your system with the Steam Client, which is basically both a DRM-system and a spyware system. Something as simple as AppArmor with the Firefox profile activated, takes care of a lot of Steam Client related risks (as the Steam client is based upon an older version of Firefox). In that case, Ubuntu community distros would be an alternative, something like Xubuntu or Kubuntu, if you want to stay in the .DEB ecosystem.
I'm a big fan of OpenSuSE right now. Tumbleweed is a drag if you're going to use it with proprietary graphics drivers, but they are available for Factory, and both Fedora and OpenSuSE do not require reinstall any more for a distro upgrade, with Fedup for Fedora and Zypper and Yast system upgrade for OpenSuSE. The only thing you have to do to get non-OSS packages in Factory, is to add the repo with the exact URL from the German server that hosts the Packman source repo. I've never encountered problems with it. OpenSuSE has AppArmor by default, but can also do SELinux, which is the default of Fedora, but SELinux tends to not like the Steam Client or proprietary drivers, so you have to expose the kernel in SELinux, whereas you don't have to expose as much in AppArmor (which however is more limited in capability as a MAC than SELinux). In OpenSuSE, there is now a hardening and kernel settings GUI control utility in Yast, and that is a big step forwards in order to keep your system safe if you're going to use malware like the Steam client or proprietary graphics drivers on your host install. From kernel 3.18 on, AMD Catalyst will no longer need binary blobs, so that's a big advantage, because it means that you don't have to make exceptions in your MAC or RBAC for the drivers any longer, and that's a huge benefit.
The best solution in my opinion is still to run the Steam client in an unprivileged lxc, but that also requires a recent kernel, that Debian stable doesn't support.