Just speaking from things we can see, he owns yachts, a yacht building company, and a racing team. He also quite likely has a large investment portfolio like every other billionaire on the planet.
Let's say all those things added up to even $2B, as a hypothetical.
That means there's a $800M tax bill to keep those assets. If the estate has already lost majority control of Steam regardless; there's no real reason to not hand over even more of Steam, to keep hold of those other assets.
