There is zero market for an underpowered "PC" console with less VRAM than literally every other current console including switch 2
The Switch 2 only has 12 GB of LPDDR5X shared memory between CPU/GPU. 3 GB are reserved for the system, that leaves you with about 9 GB shared between CPU and GPU.
The Steam Machine uses GDDR6 and has 8 GB of dedicated VRAM.