Valve confirms your Steam account cannot be transferred to anyone after you die
techspot.com
If you cannot pass on your ownership rights to your purchased games to your children, then you cannot pass on your copyright either, I guess?
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Yes, Gaben personally goes to every funeral and tells your beloved ones "Hello, I'm Gabe Newell and this was one of our best costumers"
In that case I won't be complaining that my family can't keep my account with all the hentai games
Gotta find someone worthy of inhereting your exquisite library