SteamOS has a desktop mode and it would be like this. It's basically KDE Plasma with Steam theming.
You definitely can use it for non-gaming stuff, though SteamOS looks like a bit restrictive than usual Linux OSes. There are programs like Heroic Games Launcher and Lutris for non-Steam games. Also note that the games that use kernel level anti-cheat won't work. You can check these games on ProtonDB, at least the ones on Steam.
However a complete switch depends on how deep you are in Windows environment. There are things that Microsoft officially support on Linux and there are things you won't be able to run at all (like most Adobe programs). I wrote a mini-guide about switching, but it only covers the very first steps. For the programs that don't have a Linux alternative, you can check WineHQ to see how they run.
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This was actually a thing when Valve released the first Steam machines. However since SteamOS has been upgraded into slightly different direction (with SteamOS 3.0), we haven't seen a public ISO for their operating system. It seems they're working on to bring it on third-parties, and yes, that means even desktop. They released a brand guidelines for third-parties.
Here is an article about this.
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