The confirmation came from the Steam support staff earlier this month when Resetera forum user delete12345 asked Steam support if he can put his Steam library in...
If you cannot pass on your ownership rights to your purchased games to your children, then you cannot pass on your copyright either, I guess?
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It doesn’t matter. You can’t do it if you’re alive, either.
Yes you can, you many not be allowed to, but you absolutely can.
No, you can’t transfer your account to someone else. You can give someone else your password, but that doesn’t make them the official owner.