I think is a bit strange that Steam is so adamant on that. Sure in total every game of an inherited account might be a lot, but most are old games they sell for 5 bucks or less. How many of these old games would’ve been bought again from the new owner? I have little time for old games or old media, so it would be like getting grandpa Joes old book collection. It’s not worthless but the emotional value is probably higher than the real use. Steam gets 30% of every game sold, seams enough to cover account forwarding.