alt Hacker NewsTo play devils advocate, Steam has one of the most generous sharing functionality on all digital media. Steam Families.
The whole "we prohibit transferring accounts from dead people" is likely just a catchall to prevent liability and responsibility when people say "oh my brother cheated on my account" or "my brother said XYZ on Steam forums".
Why would Steam be unable to tell an event like cheating or saying something on a forum took place before you received ownership of the game? This is a trivial problem to solve, it doesn't necessitate everyone forfeiting all their digital possessions.