You're dictating a binary to me, which isn't exactly fair. I don't think either of those, one way or the other, I think it's important to have an answer to those questions and questions like them. It's very common for design revisions / model variations to have differences in hardware, and it's easy to verify that this is/isn't the case. The fact they didn't do this, compounded with the other steps in ensuring an accurate comparison that they present no evidence of completing, make it clear that this is either badly presented or sorely lacking in rigor.

As a test comparing out-of-box performance a case could be made that this is useful, but since they're comparing with what appears to be a press unit (clarifying how they acquired the units is yet another thing they didn't do iirc) it's not even safe to assume it's representative of the final product.

I am not saying I doubt Steam OS will smoke Win 11, I am saying that we should hold off celebrating until we have much more rigorous tests to point to besides a seven minute youtube video from some rando who's grandly calling the victor in one of the more important races that has ever existed between operating systems.