I think when Valve started porting their games over to Mac, it was in anticipation that Apple's Mac OS X market share would substantially grow. In that respect they were right. The problem is that even Apple doesn't see much of a future for Mac OS X. At best you have another 2 more versions of it left before Apple pretty much just puts iOS in everything.
iOS and Windows 8 don't need Steam, and would substantially hurt Valve's profits. Valve wants to convince developers that Linux is worth the effort, cause they want customers to eventually move over to that OS.
The games Valve makes will always be dependent on Laptops and Desktops, a market that many predict is dying due to tablets. Tablets are an attractive business move because of app stores. I personally don't buy into this but Microsoft sure does.



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