The guys of Eurogamer they made an interesting question in the last episode of Here's a Thing: What happens to your account? Steam in case of death?
It's a curious experiment. After all, entering the digital age, it is highly likely that when some of us will meet the creator, we will have accumulated a virtual library of considerable value, both personal and monetary, and also composed of different things in addition to video games.
In the case of Steam, the subscription agreement suggests that it would be almost impossible for account users to leave their collection to another person. The document states in fact that Steam accounts are "Strictly personal and can not be sold or transferred to others unless specifically permitted by Valve."
Take a look at the video to get a full overview of this interesting question: