Re-read my answer, if they were sold at a loss like you suggested it would be beneficial for companies to purchase them to be office, servers or anything, costing Valve money without bringing them any profit afterwards because those machines would be purchased without gaming in mind, only because they were the cheapest available option (since all of the others have some profit margin and steam machines would be sold at a loss).
I find it highly unlikely that those purchasing a steam machine aren’t doing so with gaming in mind
Re-read my answer, if they were sold at a loss like you suggested it would be beneficial for companies to purchase them to be office, servers or anything, costing Valve money without bringing them any profit afterwards because those machines would be purchased without gaming in mind, only because they were the cheapest available option (since all of the others have some profit margin and steam machines would be sold at a loss).
They could do what many early tech companies did and offer a seperate price for business use if that becomes an problem