Phoronix article: https://www.phoronix.com/news/Steam-Machines-Frame-2026
Also listed here: https://store.steampowered.com/sale/hardware
Valve has already sent support for the new Steam Controller upstream: https://www.phoronix.com/news/New-Steam-Controller-SDL
VR-only games
For the most part VR "ports" of traditional games are not worth buying. The developers usually put 0 effort into them. There are exceptions like sim racing titles, but for the most part games developed specifically for VR will be way better designed