Gamers Nexus already did their review, and building your own will be faster and cheaper, so not very convincing.

They've told outlets who got review units that it isn't. Partially because they believe that contributes to closed ecosystems. GamersNexus also believes this is because Valve's fighting a monopolistic practices lawsuit in Europe right now. They've also never subsidized any of their past hardware efforts and well, they definitely aren't subsidizing the Steam Deck right now.

How do you know they aren't at least partially subsidizing it?

(macOS) Screen zoom was broken for me in beta 1 and it's now working properly in beta 2. In terms of performance and UI design/consistency, these betas are already much better than Tahoe.

Less powerful than a PS5 at twice the price! I wonder if they use that for marketing? Totally DoA.