Honestly I think by the time Linux on Switch becomes functional the Switch will be old news any everyone will have moved on. Even if you can reverse engineer the kernel and drivers from the Shield and somehow make it run at full speed, Steam games will be expecting x86/64-bit processors and everything will have to be ported from scratch.
but really, the fact that the Switch uses an ARM processor is a very important point. Last I checked EVERY steam game will be expecting a Intel or AMD processor, and simply won't work on an ARM one. Some Linux-specific games like SuperTux can be compiled directly on the Switch, but 90% of the software that a Linux-on-Switch project would use or be used for only exist as binary blobs that will not run on ARM processors.